GST Registration Appeal: Supreme Court Allows Merits-Based Review Beyond Statutory Time Limits of Section 107

The SC reviewed a case involving GST registration cancellation and appeal time limits. The appellant's appeal was initially time-barred due to delayed filing beyond the prescribed four-month period under Section 107 of CGST Act, 2017. Despite procedural limitations, the SC directed the lower authorities to consider the appeal on merits without strict adherence to limitation periods, effectively providing relief to the appellant.

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Issues involved:
The judgment involves challenging an Impugned Order passed by the Appellate Commissioner rejecting an appeal against the cancellation of registration on the ground of limitation.

Impugned Order and Legal Provisions:
The Impugned Order discussed various legal provisions governing the time limit for appeals to the Appellate Authority, citing Section 107 of the CGST Act, 2017 which allows for extension of time under certain circumstances. The maximum time prescribed under the act for appealing before the appellate authority is four months from the date of communication of the decision or order.

Failure to File Appeal:
The judgment highlighted that the appellant failed to file an application for revocation of the cancellation of GST registration before the jurisdictional Deputy/Assistant Commissioner within the prescribed time frame. The appellant did not file the appeal before the Joint Commissioner (Appeals-II) within the due date, rendering the appeal time-barred.

Background and Application Rejection:
The petitioner received a Show Cause Notice but failed to respond, leading to the cancellation of registration. Subsequent applications for revocation of the cancellation were also rejected due to the petitioner's failure to reply to Show Cause Notices. The petitioner filed a Statutory Appeal with a delay of 39 days, seeking exclusion of time taken to file previous applications.

Court's Direction:
The Court disposed of the writ petition by directing the respondents to consider the petitioner's appeal on its merits and in accordance with the law, without being bound by the limitation period. The judgment concluded with observations and no costs awarded, closing the connected miscellaneous petition.

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