GST registration cancellation delay condoned where writ relief preserved a merits-based appeal despite limitation concerns.

The Rajasthan HC noted that an appeal against cancellation of GST registration was filed beyond the statutory period under Section 107, and that the appellate authority had no unrestricted power to extend the limitation ceiling. It also recorded that, in appropriate cases, writ jurisdiction may be used to prevent denial of a merits-based remedy where delay arose from circumstances beyond the taxpayer's control. Because cancellation of registration can have serious civil and livelihood consequences, a hyper-technical refusal to hear the appeal on merits was treated as unjust, and the delay was condoned with a direction to decide the appeal on merits.

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Issues: Whether the delay in filing the statutory appeal against cancellation of GST registration could be condoned and the appellate authority's dismissal of the appeal as time-barred was liable to be set aside.

Analysis: The appeal was filed beyond the prescribed period under Section 107 of the GST law, and the appellate authority had no unrestricted power to extend the statutory ceiling. However, the delay was found to have arisen from circumstances beyond the petitioner's control, and the Court followed its earlier view that, in appropriate cases, writ jurisdiction may be exercised to prevent denial of a merits-based remedy. The cancellation of registration was also treated as having serious civil and livelihood consequences, making a hyper-technical refusal to hear the appeal on merits unjust.

Conclusion: The delay was condoned and the appellate order dismissing the appeal on limitation was set aside, with a direction to the appellate authority to hear the appeal on merits.

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