appeal against cancellation of registration
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Case Title |
The Flora, Bhubaneshwar vs Union of India & Ors. |
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Court |
Orissa High Court, Cuttack bench |
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Honorable Judges |
Justice Jaswant Singh and Justice M.S.Raman |
|
Citation |
2022 (8) GSTPanacea 168 HC Orissa W.P(C) No. 17425 of 2022. |
|
Judgement Date |
12-August-2022 |
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Council for Petitioner |
Mr S.Dwibedi Mr S.Das |
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Council for CGST |
Mr Radhe Shayam Chimanka |
The Cuttack bench of Orissa High Court of Justice Jaswant Singh and Justice M.S.Raman has held that limitation of time period for filing appeal was relaxed by Supreme Court order dated 23.09.2021 during the period from 15.03.2020 to 02.10.2021, hence not time barred in the present case.
FACTS OF THE CASE
The appeal against order dated 05.12.2019 of cancellation of GST registration was rejected for the reason of filing application beyond prescribed limitation period prescribed u/s 107(1) or condonable period of limitation u/s 107(4) of the CGST Act, 2017.
Petitioner relied on the Hon. Supreme Court order dated 23.09.2021 passed in Miscellaneous Application No. 665 of 2021 in SMW(C) No. 3 of 2020 for computing the period of limitation after excluding period from 15.03.2020 till 02.10.2021. Petitioner had filed appeal on 13.04.2021 before AC (Appeals), GST. Counsel of Petitioner highlighted that since last date of filing u/s 107(4) fell on 04.04.2020, aforesaid order of Hon. Supreme Court of India excluding the notified dates was applicable to said appeal and Appellate Authority rejecting the appeal on 29.07.2021 cannot be held to be sustained.
Counsel for respondent agreed to the aforesaid position put forth by the petitioner and raised no serious objection.
appeal against cancellation of registration
COURT HELD
Considering the facts as recorded, court held that as per the Hon. Supreme Court order dated 23.09.2021 passed in M.A. No. 665 of 2021 in SMW(C) No. 3 of 2020 for computing the period of limitation after excluding period from 15.03.2020 till 02.10.2021, the petitioner is entitled to the benefit of exemption from limitation period. Impugned order dated 29.07.2021 was set aside and appeal was restored.
The Court directed Appellate Authority to proceed with the appeal of petitioner in accordance with law and decide the case on merits.
appeal against cancellation of registration
ANALYSIS OF THE JUDGEMENT
GST Law does not render hardships to taxpayers. Therefore, in this case Court has ordered Department to allow benefit of Order/Provisions/Notifications to the assesee.
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