GST portal service of show-cause notice and registration cancellation upheld; late s.107 appeal beyond 90+30 days dismissed.

Online service of a show cause notice and cancellation order through the GST portal constituted valid service under s.169(1)(d) of the GST Act; the taxpayer's plea of unawareness was rejected on binding precedent, and the cancellation for non-filing of returns stood. The statutory appeal under s.107 had to be filed within 90 days, with a further condonable period of 30 days only; an appeal filed about six months beyond the outer limit was non-maintainable, leaving the appellate authority without power to condone. The rejection of the appeal as time-barred was upheld, and the challenge to cancellation failed.

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Issues:
Challenge to order by Joint Commissioner of GST & Central Excise under Tamil Nadu Goods and Services Act, 2017 - Cancellation of registration due to failure to file returns within stipulated periods - Appeal filed after statutory limitation period - Dismissal of appeal by appellate authority.

Analysis:
The petitioner, a Private Limited Company engaged in Engineering services, challenged an order by the Joint Commissioner of GST & Central Excise/R1 under the Tamil Nadu Goods and Services Act, 2017, regarding the cancellation of registration due to failure to file returns within the stipulated periods. The petitioner admitted defaults in not effecting a change in the name of the authorized signatory in time, leading to non-filing of turnover returns under the Act.

The Assessing Authority issued a notice of cancellation of registration on 02.12.2021, which the petitioner did not respond to or attend the personal hearing. Despite claiming unawareness, the court held that online service under Section 169(1)(d) of the Act constituted valid service. Subsequently, the registration of the petitioner was cancelled on 10.01.2022, and the petitioner's request for revocation was rejected due to being made after the statutory period.

The petitioner filed an appeal before the appellate authority on 18.08.2022, which was beyond the statutory limitation of 90 days for filing an appeal under Section 107 of the Act. The Act allowed for a one-month extension for condonation, but the petitioner failed to provide a justifiable explanation for the delay of 6 months beyond the statutory limitation. Consequently, the dismissal of the appeal by the appellate authority was deemed appropriate due to the fatal delay in filing.

The Honorable Dr. Justice Anita Sumanth confirmed the impugned order, resulting in the dismissal of the Writ Petition without costs. The court upheld the decision based on the petitioner's failure to comply with statutory timelines and provide adequate justification for the delay in filing the appeal, leading to the rejection of the appeal by the appellate authority.

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