High Court Orders Reconsideration of GST Registration Cancellation Appeal, Emphasizes Fair Review Process

The High Court directed the Appellate Authority to reconsider the appeal against the cancellation of GST registration on its merits within two months, emphasizing an independent decision-making process. The Court highlighted the need for a fair review, disregarding the previous dismissal due to filing delay. Consequently, the writ petition was disposed of based on the court's directive.

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Issues:
Challenge to order dismissing appeal against cancellation of GST registration due to delay in filing appeal within the allowed time period.

Analysis:
The petition was filed seeking to quash the order dated 17.6.2021 that dismissed the appeal against the cancellation of registration under the Goods & Service Tax Act, 2017. The Appellate Authority dismissed the appeal citing non-compliance with the time limit for filing the appeal under Section 107 of the Act. The registration was canceled due to the petitioner's failure to file GST returns for six consecutive months. The appeal was dismissed on the first day without giving the petitioner a chance to explain the delay in filing the appeal.

The High Court directed the Appellate Authority to reconsider the appeal on its merits within two months from the date of communication of the order. The Court emphasized that the Appellate Authority should make the decision independently, without being influenced by the previous order dated 17.6.2021. Consequently, the writ petition was disposed of based on the above direction.

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