Extension of time for GST registration appeal permitted after time-bar rejection was set aside

The statutory appeal against cancellation of GST registration had to be filed within the prescribed period, but the appellate authority could extend time on sufficient cause. Because the appeal was filed late without any request for extension, the authority had not exercised that power. The HC set aside the order rejecting the appeal as time-barred and granted the petitioners liberty to apply for extension of time, which the appellate authority was directed to consider in accordance with law.

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Issues: Whether the order rejecting the appeal as time-barred was liable to be set aside and the petitioners permitted to seek extension of time for filing the appeal.

Analysis: The statutory appeal against cancellation of GST registration was required to be filed within the prescribed period, with power in the appellate authority to extend time on sufficient cause being shown. The appeal had been filed beyond time without any prayer for extension, but the appellate authority had not been asked to exercise its power under the enabling provision. In the interest of justice, the petitioners were to be given an opportunity to seek such extension, and the appellate authority was to consider that request in accordance with law.

Conclusion: The order rejecting the appeal for delay was set aside, and the petitioners were granted liberty to apply for extension of time for filing the appeal.

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