Order date – 28 July 2022

Facts –

• The Petitioner, M/S Singh Group, GST registration was canceled and the order dated 31.03.2022 was passed against the petitioner.
• The Petitioner states, even if the date of the order cancelling the petitioner's registration is taken to be 11.09.2019 still the first appeal filed by the petitioner on 18.09.2021 was well within time.
• The appeal was dismissed as time barred, treating the date of the order impugned therein to be 11.09.2019 whereas undisputedly, the date of filing the appeal by the petitioner is 18.09.2021. 
• Aggrieved the petitioner filed a petition and in absence of Tribunal being constituted, the writ petition has been entertained.

Issue – 

• Whether dismissal of appeal for the reason to be time barred is justifiable?

Order – 

• The Court observed that the Government Notification dated 29.08.2021 suspended the period of limitation to file revocation applications for the period 01.03.2020 to 31.08.2021, it may never have been said that such an application if filed by the petitioner within the extended period of limitation, on 18.09.2021, would have been beyond time.   
• The reason for relaxation of limitation being generic and external to the nature of remedies available under the Act - whether by way of revocation application or by way of appeal and, the relaxation of limitation being founded on defect or difficulty in service of order to be impugned in such proceedings, that relaxation of limitation would apply to both remedies.
• Further, under various orders passed by this Court and the Supreme Court, the period of imitation to file appeals etc. was suspended from 15.03.2020 to 28.02.2022.   
• Therefore, it was held that the appellate authority has clearly erred in rejecting the appeal as time barred. The order dated 31.03.2022 is set aside and the matter is remitted to the appellate authority to pass a fresh order, strictly in accordance with law, treating the appeal filed by the petitioner to be within limitation.
• Accordingly, the writ petition is allowed.