TaxTMI 
TaxTMI 
2023 (3) TMI 567
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....ent No. 5, namely, the Superintendent, Central Goods and Service Tax, Dhekiajuli, Range-1, Tezpur, Assam whereby the GST registration of the petitioner was cancelled in terms of the provisions of Section 29 of the Central Goods and Services Tax Act, 2017. Thereafter, the petitioner preferred an appeal against the impugned order of cancellation dated 14.12.2022 under Section 107 of the Central Goods and Services Tax Act, 2017. However, the said appeal also came to be dismissed as being time barred by the Appellate Authority, namely, respondent No. 3 vide order dated 25.01.2023, which is also impugned in the writ petition. 3. The petitioner is engaged in the business of execution of works contract and also having a Stone Crusher unit situa....
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....r petitioner that pursuant to the cancellation of the GST registration, he had preferred an appeal under Section 107 of the CGST Act, 2017 before the Appellate Authority, namely, the respondent No. 3 herein. However the same also came to be dismissed as being barred by limitation. It is the submission of the learned counsel for the petitioner that since there was no personal notice served on the petitioner he came to be aware subsequently that his GST registration has been suspended and that a notice to show cause was issued by respondent No. 4. However, the said notice was put up only on the website of the department and, therefore, by the time the petitioner became aware of the suspension of his GST registration and subsequent cancellatio....
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...., the period from 15.03.2020 till 28.02.2022 stood excluded for the purposes of limitation as may be prescribed under any General or Special Laws in respect of Judicial or Quasi Judicial proceedings and the balance period of limitation remaining as on 03.10.2021, if any shall become available w.e.f. 01.03.2022. 7. From the pleadings, it is seen that the order for cancellation of GST registration of the petitioner was issued on 23.11.2021 and against which the appeal under Section 107 was filed on 19.07.2022. It is apparent that the order for cancellation of GST registration was passed on 23.11.2021 and the order for revocation of cancellation was required to be filed within 30(thirty) days therefrom as per the provisions of the CGST Act,....
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....ds interest, penalty and late fee in respect of the said returns. The reasons for default on the part of the petitioner to submit its periodical returns as required under GST Act and the Rules, as pleaded in the present proceedings, are attributed to the financial losses suffered by the petitioner because of the COVID-19 Pandemic situation. It is the further case of the petitioner that against the order of cancellation of its GST registration, the petitioner had preferred an appeal before the Appellate Authority under Section 107 of the GST Act, 2017. It is submitted that the said appeal in terms of the provisions of Section 107 ought to have been filed within a period of 3(three) months from the date of the order against which the appeal i....
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....Company - (2017) 11 SCC 730]. Accordingly, in view of the above discussions and on the facts and circumstances of this case, this Court is of the considered view that the appeal before the Appellate Authority should be re-heard on merits by passing appropriate orders regarding the revocation of cancellation of GST. The impugned order dated 25.01.2023 dismissing the appeal is hereby set aside. It is, therefore, ordered that the appeal be heard again after afresh disposed of by the Appellate Authority on merits rather than dismissing or rejecting the same on the ground of limitation and requiring the petitioner to approach this Court once again by filing a writ. 11. It is directed that the respondent No. 5, namely, the Superintendent, Cent....