TaxTMI 
TaxTMI 
2024 (12) TMI 46
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....he petitioner's firm was not aware about the cancellation of the registration vide order dated 04.03.2023, which had been cancelled thereby he made enquiries. He next submits that the petitioner was very first time become aware about the cancellation of the registration in month of July 2024. Thereafter, the petitioner filed an appeal before respondent no.2 along with delay condonation application on 06.08.2024 by challenging the order dated 04.03.2023; whereby the respondent no.3 cancelled the GST registration of the petitioner, but the same has also been rejected vide order dated 30.08.2024. 4. Per contra, learned Standing Counsel has supported the impugned order and submits that the impugned orders have rightly been passed as the appeal was preferred beyond the period of limitation, which could not be condoned without there being any proper explanation. He submits that since the delay in filing the appeal is beyond the period prescribed under Section 107 of the Act, hence the same was dismissed as time barred as no proper explanation has been given for condonation of delay. 5. After hearing the learned counsel for the parties, the Court has perused the record. 6. It....
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....Limited [2020 (36) GSTL 305 (SC)] has held as under:- "11. In the backdrop of these facts, the central question is: whether the High Court ought to have entertained the writ petition filed by the respondent' As regards the power of the High Court to issue directions, orders or writs in exercise of its jurisdiction under Article 226 of the Constitution of India, the same is no more res integra. Even though the High Court can entertain a writ petition against any order or direction passed/action taken by the State under Article 226 of the Constitution, it ought not to do so as a matter of course when theaggrieved person could have availed of an effective alternative remedy in the manner prescribed by law (see Baburam Prakash Chandra Maheshwari vs. Antarim Zila Parishad now Zila Parishad, Muzaffarnagar8 and also Nivedita Sharma vs. Cellular Operators Association of India & Ors.9). In Thansingh Nathmal & Ors. vs. Superintendent of Taxes, Dhubri & Ors.10, the Constitution Bench of this Court made it amply clear that although the power of the High Court underArticle 226 of the Constitution is very wide, the Court must exercise self imposed restraint and not entertain the writ pe....
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....achinery so set up." ( emphasis supplied ) We may usefully refer to the exposition of this Court in Titaghur Paper Mills Co. Ltd. & Anr. Vs. State of Orissa & Ors. 11, wherein it is observed that where a right or liability is created by a statute, which gives a special remedy for enforcing it, the remedy provided by that statute must only be availed of. In paragraph 11, the Court observed thus: "11. Under the scheme of the Act, there is a hierarchy of authorities before which the petitioners can get adequate redress against the wrongful acts complained of. The petitioners have the right to prefer an appeal before the Prescribed Authority under sub section (1) of Section 23 of the Act. If the petitioners are dissatisfied with the decision in the appeal, they can prefer a further appeal to the Tribunal under sub section (3) of Section 23 of the Act, and then ask for a case to be stated upon a question of law for the opinion of the High Court under Section 24 of the Act. The Act provides for a complete machinery to challenge an order of assessment, and the impugned orders of assessment can only be challenged by the mode prescribed by the Act and not by a petition ....
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....Gujarat High Court in Panoli Intermediate (India) Pvt. Ltd. vs. Union of India & Ors.19 and also of the Karnataka High Court in Phoenix Plasts Company vs. Commissioner of Central Excise (Appeal I), Bangalore20. The logic applied in these decisions proceeds on fallacious premise. For, these decisions are premised on the logic that provision such as Section 31 of the 1995 Act, cannot curtail the jurisdiction of the High Court underArticles 226 and 227 of the Constitution. This approach is faulty. It is not a matter of taking away the jurisdiction of the High Court. In a given case, the assessee may approach the High Court before the statutory period of appeal expires to challenge the assessment order by way of writ petition 19 AIR 2015 Guj 97 20 2013 (298) ELT 481 (Kar.) on the ground that the same is without jurisdiction or passed in excess of jurisdiction by overstepping or crossing the limits of jurisdiction including in flagrant disregard of law and rules of procedure or in violation of principles of natural justice, where no procedure is specified. The High Court may accede to such a challenge and can also non suit the petitioner on the ground that alternative efficacious remedy....
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....urisdiction under Articles 226/227 of the Constitution of India would amount to doing violence to the statutory provision and rendering the same otiose. In other words, the legislative intent is clear that the Parliament never intended that delay beyond specified period in filing the appeal could be condoned. It is not for the High Court to re-write the statute in the garb of exercise of its jurisdiction under Articles 226/227 of the Constitution. The view which has been expressed by us herein above, is supported by various judicial precedents." 11. This Court in the case of M/s Abhishek Trading Corporation Vs. Commissioner (Appeals) & Another [Writ Tax No. 1394 of 2023, decided on 19.01.2024], has held as under:- "7. The Central Goods and Services Act is a special statute and a self-contained code by itself. Section 107 of the Act has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is trite law that Section 5 of the Limitation Act, 1963 will apply only if it is extended to the special statute. Section 107 of the Act specifically provides for the limitation and in the absence of any clause condoning the delay by showing sufficie....