SGST High Court Cases

GST - Cancellation of registration - Petition challenge rejection of its appeal against cancellation of GST registration on ground of time barred - petitioner case that even if the date of the order cancelling the registration is taken to be 11.09.2019 still the appeal filed by the petitioner on 18.09.2021 was well within time – HELD - Once the Government exercised its powers and reached a satisfaction that there were defects on the common portal with respect to service of orders and provided relaxation of limitation, by suspending the period of limitation with respect to orders passed up to 12 June, 2020 and placed the date of any order passed up to that date, to be 31.08.2020 on deemed basis and further 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, would been beyond time - it is a matter of common knowledge that such relaxation was granted in the initial stages of implementation of GST regime, primarily for reason of difficulties experienced by all stakeholders, in the working of the common portal. Later, relaxation was also granted for mixed reasons including Covid circumstances – if the intent of the Government to grant relaxation of limitation with respect to an order for cancellation of registration, it would defy plain logic to restrict that benefit to proceedings for revocation on such orders and to not extend the same to appeal proceedings - the appellate authority has clearly erred in rejecting the appeal as time barred - The impugned order 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 – writ petition is allowed

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