AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2024 (3) TMI 264
X X X X Extracts X X X X
X X X X Extracts X X X X
....learned appellate authority/Additional Commissioner, Grade-2 (Appeal)-Ist, State Tax, Noida. 3. The petitioner has assailed the order dated 28.09.2022 passed by the learned appellate authority/Additional Commissioner, Grade-2 (Appeal)-Ist, State Tax, Noida, wherein the learned appellate authority has rejected the appeal filed by the petitioner under Section 107 of the CGST Act on the footing that the appeal was barred by limitation. The impugned order references the provisions of Section 107 of the Act and notices that the period of limitation of three months has been provided for filing the appeal. In this case the appeal was filed after a period of four months and was accordingly barred by limitation. 4. Section 107 of the Central Goods....
X X X X Extracts X X X X
X X X X Extracts X X X X
....such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month." 5. Section 169 of the Act provides for manner of service of notice, decision/order or summons which is relevant to the controvery is reproduced hereunder: "Section 169. Service of notice ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved." 6. The provisions of Section 107 of the CGST Act contemplates that the period of limitation will commence from the date the order is "communicated to such....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he assessee/person". 9. The impugned order does not reference the mode of service of the order nor does it record its satisfaction of service in the order. The finding that the order was "communicated to the assessee/person" is also absent. Learned tribunal was misdirected in law, inasmuch as, it neglected to record its satisfaction of the mandatory prerequisites for triggering the clock of limitation. 10. There is another aspect which needs to be adverted to. The authority below while deciding the issue of cancellation of registration of a dealer is liable to be guided by holdings of the Madras High Court in M/s. Pearl and Co. v. The Commissioner of Commercial Taxes and another, (W.P.(MD) No.19127 of 2022 and W.M.P. (MD) No.13962 of 2022....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gistration and integrate them back into the main stream, I am of the view that the impugned orders are liable to be quashed and with few safeguards. 217. There are adequate safeguards under the GST enactments which can also be pressed against these petitioners even if their registration are revived so that, there is no abuse by these petitioners and there is enough deterrence against default in either paying tax or in complying with the procedures of filing returns. 218. Further, the Government requires tax to meet its expenditure. By not bringing these petitioners within the GST fold, unintended privilege may be conferred on these petitioners unfairly to not to pay GST should they end supplying goods and/or services without registratio....