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of <h1>Delayed GST Appeal Granted: Judicial Intervention Allows Reassessment of Registration Cancellation Under Procedural Fairness Principles</h1> <h3>M/s. Jaipur Textiles Versus The Appellate Authority/The Joint Commissioner of GST (Appeals -II), The Deputy/Assist Commissioner of GST & Central Excise, The Superintendent of GST & Central Excise, Chennai East Zone, Zone VIII Circle, Thiruvanmiyur, Chennai</h3> M/s. Jaipur Textiles Versus The Appellate Authority/The Joint Commissioner of GST (Appeals -II), The Deputy/Assist Commissioner of GST & Central Excise, ... Issues involved:The cancellation of GST registration and the filing of a Statutory Appeal beyond the permissible period under the GST Act.Cancellation of GST registration:The petitioner, an assessee under the GST, had their GST registration cancelled on 02.01.2023. Subsequently, the petitioner filed a Statutory Appeal before the Appellate Commissioner under Section 107 of the GST Act, 2017. However, the appeal was filed beyond the condonable period of 30 days, leading to its rejection by the Appellate Commissioner. This rejection prompted the petitioner to approach the High Court for redressal.Legal Precedent and Arguments:The Standing Counsel for the respondents cited a Supreme Court decision, Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440, to support the respondents' position against the petitioner. The counsel argued that the issue at hand is squarely covered by the aforementioned decision, indicating that the writ petition should be dismissed based on this precedent.Court's Decision:After considering the arguments from both sides, the Court referred to a previous order in a similar case and highlighted the importance of not keeping an assessee outside the GST regime without reviving their registration. The Court noted that failure to revoke the cancellation of GST registration could result in revenue loss for the Government. In light of these considerations, the Court decided to allow the writ petition at the admission stage. The Court directed the Appellate Commissioner to pass appropriate orders on merits within 30 days from the date of the Court's order. The writ petition was disposed of with no costs, and the connected writ miscellaneous petition was closed.
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