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of <h1>Pandemic-Era Limitation Relief: GST Registration Appeal Granted Despite Missed Deadline, Merits to Be Fully Examined</h1> <h3>M/s. Mahadev Cotton Pressing Versus State Of Rajasthan, Through Joint Secretary (Tax) Finance Department (Tax Division), Commissioner, Commercial Taxes Department, Joint Commissioner, Circle-B, Jodhpur, The Appellate Authority, Rajasthan Goods And Service Tax Jodhpur (Rajasthan), Goods And Service Tax Network (Gstn)</h3> M/s. Mahadev Cotton Pressing Versus State Of Rajasthan, Through Joint Secretary (Tax) Finance Department (Tax Division), Commissioner, Commercial Taxes ... Issues involved:The issues involved in the judgment are the cancellation of GST registration, the filing of an appeal beyond the prescribed time limit, the application for revival of the appeal, and the condonation of delay.Cancellation of GST Registration:The petitioner's GST registration was canceled by the competent authority, leading to the need for an appeal under Section 107 of the Central Goods and Service Tax Act, 2017 within a specified time frame.Filing of Appeal Beyond Time Limit:The petitioner filed the appeal after the deadline of 15.12.2021, which resulted in the appellate authority dismissing the appeal as time-barred on 5.1.2022.Application for Revival of Appeal:Following a general order by the Hon'ble Supreme Court allowing an extended limitation period for cases affected between 15.03.2020 and 28.02.2022, the petitioner applied for revival of the appeal, which was not responded to by the appellate authority.Condonation of Delay:The petitioner sought condonation of the delay in filing the appeal, emphasizing the bonafide nature of the delay and the need for a decision on the appeal on its merits.Judgment Summary:The High Court, considering the order passed by the Hon'ble Supreme Court regarding the extended limitation period, directed the respondents to decide the appeal filed by the petitioner on its merits while condoning the delay. The order dated 5.1.2022 by the appellate authority was set aside, and the appellate authority was instructed to expedite the decision on the appeal against the cancellation of GST registration within the limitation period.Conclusion:The writ petition was allowed, and the appellate authority was directed to handle the appeal promptly, ensuring a fair consideration of the petitioner's case within the specified time limits.
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