Petitioner Granted Two-Week Extension to File GST Appeal Despite Delayed Filing Due to COVID-19 Pandemic Under Section 107

The HC disposed of a writ petition challenging a GST registration cancellation order. While the petitioner had failed to file an appeal within the statutory period under Section 107 of the U.P. GST Act, the court recognized the COVID-19 pandemic as an exceptional circumstance affecting limitation periods. Citing a SC judgment on pandemic-related extensions, the court granted the petitioner two weeks to file an appeal. If filed within this timeframe and in compliance with rules, the appellate authority was directed to consider the appeal on its merits without rejecting it on grounds of limitation.

---

---

Issues:
1. Quashing of GST registration order
2. Delay in filing an appeal under U.P. G.S.T. Act 2017
3. Extension of limitation period due to COVID-19 pandemic

Analysis:

1. The petitioner filed a writ petition seeking to quash the order dated 08.02.2021 that canceled their GST registration. The petitioner argued that although they had the option to appeal under Section 107 of the U.P. G.S.T. Act 2017, the appeal time had lapsed. Citing a Supreme Court judgment related to extending limitation periods due to the COVID-19 pandemic, the petitioner requested condonation of the delay.

2. The Additional Chief Standing Counsel contended that the petitioner failed to file the appeal within the statutory time period prescribed by the Act, making the present petition non-maintainable. The court noted that the petitioner indeed had the option to appeal but failed to do so within the specified time frame. The delay was attributed to the pandemic, and reference was made to the Supreme Court judgment for possible extension of the limitation period.

3. After hearing arguments from both sides and reviewing the case records, the court acknowledged that the petitioner had the right to appeal the cancellation order. Despite the desire to appeal, the petitioner missed the statutory deadline. Considering the impact of the COVID-19 pandemic and the Supreme Court judgment mentioned, the court disposed of the writ petition. The petitioner was given two weeks to file an appeal, and if done so in compliance with the rules, the appellate authority was directed to consider the appeal on its merits.

This judgment emphasizes the importance of adhering to statutory timelines while also recognizing exceptional circumstances, such as the pandemic, that may warrant an extension of the limitation period for legal actions.

---