Ramanujan Venkatesan Vs The Joint Commissioner

1. Context:

   • The issue pertains to an order dated November 10, 2022, issued by the first respondent in an appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (C-G&ST Act).
   • The order in question is identified by Ref. No. 347/2022 (GSTA-II)(JC).

2. Nature of the Appeal:

   • The appeal was initiated following the cancellation of the writ petitioner’s Goods and Service Tax (GST) registration.
   • The GST registration was cancelled due to the petitioner’s failure to file monthly returns as required under the C-G&ST Act.

3. Proceedings and Grounds of Appeal:

   • Instead of seeking rectification of the cancellation, the writ petitioner chose to file an appeal, which led to the current proceedings under Appeal No. 347/2022.
   • The appellate authority, however, dismissed the appeal on the grounds of limitation, meaning that the appeal was not filed within the prescribed time limit.

4. Key Issues:

   • The central issue addressed in the impugned order is whether the appeal filed by the writ petitioner was within the allowable time frame.
   • The appellate authority’s decision focused on the procedural aspect of timeliness rather than the substantive merits of the cancellation of GST registration.

5. Outcome:

   • The impugned order concluded with the dismissal of the appeal due to it being time-barred.
   • Consequently, the writ petitioner’s GST registration remains cancelled as a result of non-compliance with the monthly return filing requirements.

6. Current Status:

   • The writ petitioner has challenged the appellate authority’s decision, bringing the matter to the court’s attention for judicial review.

Conclusion

The core of the legal dispute involves the procedural aspect of whether the appeal against the cancellation of GST registration was filed within the statutory period. The appellate authority dismissed the appeal due to it being filed beyond the allowable time limit, resulting in the writ petitioner seeking judicial intervention to challenge this procedural dismissal. The substantive issue of the GST registration cancellation stems from the non-filing of required monthly returns.