2025 (1) TMI 1848

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....g in question an order dated 02.04.2024, passed by the first respondent, cancelling the registration of GST of the petitioner and has sought a consequential mandamus to reopen the portal of the petitioner. 2. Heard Sri H.R.Kambiyavar, learned counsel for the petitioner, Sri Sharad V. Magadum, learned Additional Government Advocate for respondent Nos.1 to 3 and Sri Girish Hulmani, learned counsel for respondent No.4. 3. Facts in brief, germane, are as follows: The petitioner is a proprietor of M/s. Jaihind Enterprises, obtains GST certificate on 28.06.2023. It transpires that the petitioner defaulted in filing of returns for over six months. A show cause notice comes to be issued against the petitioner seeking to show cause as to wh....

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.... the cancellation of registration. The cancellation has happened on 02.04.2024 and the petition is preferred on 04.12.2024. 7. I have given my anxious consideration to the submissions made by the learned counsel for the respective parties and have perused the material on record. 8. The only issue that arises for consideration is, whether the cancellation of registration has happened in accordance with law or the petitioner has to be relegated to the Appellate Authority. The issue need not detain this Court for long or delve deep into the matter as several High Courts have condoned the act of delay in filing the GST returns or preferring an appeal caused due to enforcing circumstance. 9. A co-ordinate bench of this Court in two of i....

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....ly contended by the learned counsel for the petitioner, though the 1st respondent - Appellate Authority does not have any power to condone the delay in preferring an appeal under Section 107 of the CGST Act, in a given case, it is open for this Court to condone the delay by exercising its powers under Article 226 of the Constitution of India. In the instant case, it is the specific assertion of the petitioner that due to financial constraints and covid-19 pandemic and on account of bonafide reasons, unavoidable circumstances and sufficient cause, it was not possible for him to not only file the GST returns and make payment within the stipulated time, but also could not prefer the appeal within the prescribed period. In my considered opinion....