Order date – 23 November 2022

Facts –

• The Petitioner, M/S Yash Krishi Seva Kendra, filed this petition praying to direct the respondents to revoke the cancelled GST.
• The petitioner contended that he was neither issued with show cause notice on 16.05.2018 u/s. 29(2) of the M.P. GST Act nor the order of cancellation dated 04.03.2022 was communicated to the petitioner.
• Being aggrieved the appellant had filed this appeal.

Issue –

• Whether non-communication of order of cancellation of registration within the period of limitation is in order?

Order –

• The Hon’ble High Court states that the crux of the grievance is non-communication of the order of cancellation of registration within the period of limitation prescribed for preferring an appeal whereby depriving the petitioner of availing the remedy of appeal.
• A bare perusal of the order dated 25.02.2020 reveals that the Revenue in the said case had communicated the order of cancellation of registration to the erstwhile counsel of the petitioner therein and thus the Co-ordinate Bench held that the period of limitation would be counted from the time the petitioner therein gained knowledge of the impugned order and not from the date of communication to erstwhile counsel.
• The High Court also states that it is clear from the return that the respondents adhered to the provision of Section 169 of the GST Act as regards communication of the show cause notice as well as order of cancellation of registration and, therefore, no fault can be found with the Revenue.
• Pertinently, the return of respondents further reveals that the show cause notice in question was sent on the mobile bearing number as mentioned on the portal belonging to petitioner and e-mail address of erstwhile consultant.
• Therefore, it is clear as day light that the appeal preferred by petitioner u/S. 107 of GST Act was hopelessly time barred and since there is no further enabling provision in the hands of appellate authority to extend the period of limitation, hence it is held that in its writ jurisdiction cannot tinker with the statutory provision u/S. 107 of GST Act, which does not bestow any discretionary power on the appellate authority to extend the period of limitation.
• Writ Petition dismissed.