Order Date: 9 November 2022

Key Factor:

• The Petitioner, M/s INXL Digital, submits that due to the untimely demise of the petitioner Auditor, the petitioner could not make GST payments on time leading to the show cause notice dated 24.02.2022.
• The petitioner, did not receive the same, since his e-mail account has spam filter, due to which, the petitioner was not aware of the show cause notice and did not submit his reply resulting in the respondent canceling the GST registration of the petitioner.
• Hence, the petitioner requested to condone delay in filing the appeal. 
• The appellate authority dismissed the appeal refusing to condone the delay in preferring the appeal by the petitioner on the ground that he does not have jurisdiction to condone the delay beyond the prescribed period as per section 107 of the CGST Act.
• The Court observed that appellate authority does not have any power to condone the delay in preferring an appeal under Section 107 of the CGST Act, in a given case, it is open for this Court to condone the delay by exercising its powers under Article 226 of the Constitution of India.
• Due to untimely demise of the auditor, it was not possible for petitioner to not only file the GST returns and make payment within the stipulated time but also could not prefer the appeal within the prescribed period.
• Hence, respondent is hereby directed to restore the GST registration in favour of the petitioner forthwith without any delay.
• The petitioner is also permitted to file GST returns which shall be allowed by the respondents, subject to the petitioner paying all outstanding dues to the respondents, who shall proceed further in accordance with law.