GST Registration Appeal Upheld: Petitioner Granted Reprieve with Minor Delay Condoned and Opportunity to Resubmit Papers

HC allowed petitioner's appeal challenging GST registration cancellation, condoning a 2-day delay in filing statutory appeal. Court found the delay minor and explanation genuine. Petitioner granted one week to re-submit appeal papers, with respondent directed to receive appeal without limitation constraints while ensuring statutory compliance. Writ Petition dismissed without costs.

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Issues involved:
The petitioner challenges an order of cancellation of registration under the Tamil Nadu Central Goods and Services Tax Act, 2017. The main issue is the delay of 2 days in filing a statutory appeal and whether this delay can be condoned.

Delay in Filing Statutory Appeal:
The petitioner filed a statutory appeal before the first appellate authority with a delay of 2 days, citing lack of awareness of procedural technicalities. The delay was explained in an affidavit, stating that there was no communication to draw attention to the order uploaded in the GST portal. The Court considered the reasons provided and decided to condone the delay, allowing the petitioner to pursue the appeal.

Procedural Compliance and Remedy:
The appeal was filed online on the GST portal, but the manual copy was not submitted within the required 7 days of e-filing. The appellate authority did not receive the appeal for issuing the necessary form due to the 2-day delay. The petitioner sought remedy through a Writ Petition challenging the cancellation of registration. Both counsels agreed that the appropriate course of action is to permit the petitioner to pursue the statutory appeal, considering the minor nature of the delay and the genuine explanation provided.

Court Decision:
The Court, after condoning the 2-day delay in filing the appeal, rejected the challenge to the order of assessment. The petitioner was granted one week to re-present the appeal papers. Respondent 2 was directed to receive the appeal without limitation constraints but ensuring compliance with all statutory conditions. The Writ Petition and related Miscellaneous Petitions were dismissed, with no costs imposed, providing the petitioner with the liberty to proceed with the appeal.

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