Case Title | Shivnath Singh VS Assistant Commissioner, Jalpaiguri Division, West Bengal |
Court | Calcutta High Court |
Honorable Judges | Justice Biswajit Basu |
Citation | 2023 (01) GSTPanacea 240 HC Calcutta WPA 3300 of 2022 |
Judgement Date | 03-January-2023 |
The petitioner no. 1 is a partnership firm of which the petitioner no. 2 is one of the partners.
2. The Assistant Commissioner, State Goods and Services Tax, Jalpaiguri Division, the respondent no. 1 herein, in exercise of the power conferred upon him under Section 29 of the West Bengal Goods and Services Tax Act, 2017 read with Rule 22(3) of the West Bengal Goods and Services Tax Rules, 2017, cancelled the GST registration of the petitioner no. 1 vide order dated February 03, 2022.
3. The petitioners under Section 107 of the said Act of 2017 read with Rule 108 of the aforesaid Rules framed thereunder, took out an appeal against the aforementioned order of the respondent no. 1.
4. The Appellate Authority rejected the said appeal by the impugned order dated August 30, 2022 on the ground of delay in submission of the said appeal.
5. An appeal under sub-section (1) of Section 107 of the said Act of 2017 is required to be filed within three months from the date on which the decision or order passed under the Act is communicated to the aggrieved person, such time can be extended under Sub-section (4) thereof, subject to the condition that the aggrieved person showing sufficient cause.
6. The appeal against the aforesaid order dated February 03, 2022 was filed on June 08, 2022 without any prayer for extension of time to file the said appeal.
7. The Appellate Authority since has the power to extend the time to file an appeal, the petitioners, for the ends of justice, are entitled to get an opportunity to pray for such extension.
8. The order of the Appellate Authority dated August 30, 2022 for the aforesaid reason, is set aside.
9. The petitioners are at liberty to apply before the Appellate Authority for extension of time to file an appeal against the order of respondent no. 1 dated February 03, 2022.
10. The petitioner is required to apply for such extension within a week from date and if such an application is made, the Appellate Authority shall consider the same in accordance with law.
11. For abundant caution, it is made clear that this Court has not gone into the merit of the claim of the petitioners that the delay in preferring the said appeal was caused because of the reasons beyond their control.
12. Since no affidavit-in-opposition has been invited, the allegations made in the writ petition are deemed to have been denied by the respondents.
13. WPA 3300 of 2022 is disposed of with the above terms. There shall be no order as to costs.
14. Urgent Photostat certified copy of this order, if applied for, be supplied to the parties upon compliance of all requisite formalities.
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