2026 (4) TMI 1904

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...., seeks a direction commanding respondent No. 4 to condone the delay of 452 days in filing the appeal against the Order-in-Original dated 21.06.2024 (Annexure-3), passed by the Assistant Commissioner, Bikaner, whereby order for cancellation of GST registration issued against the petitioner. The appeal against the said order was filed on 14.01.2026. However, the Appellate Authority vide order dated 17.03.2026 dismissed the appeal on the ground of limitation as it does not have the power to condone the delay in filing the appeal. 2. Learned counsel for the petitioner submits that the delay in filing the appeal occurred due to unavoidable and bona fide circumstances beyond the control of the petitioner. He further submits that the dela....

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....ents opposes the above submission and contends that the assessment order has rightly been passed, appeal is now barred by limitation. 6. Having heard, as above, it transpires that while it is true that the Appellate Authority is bound by the statutory provisions of limitation provided under Section 107 of the RGST Act, however, considering the reasons owing to which the petitioner could not file its appeal within the stipulated time, being beyond its control, non- adjudication of appeal on merits would cause grave injury and prejudice to the petitioner. 7. In the judgments cited above in para 4 of preceding part of instant order, this Court, while allowing the writ petitions, issued directions to entertain the appeal on merits. 8. ....

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..... This legislative intent is clearly discernible from the scheme of the Act, particularly the provisions relating to revocation of cancellation of registration under Section 30 and appellate remedies under Section 107. The emphasis of the statute is thus not merely punitive compliance, but regulated facilitation of economic activity. Any interpretation which renders statutory remedies illusory on hyper-technical grounds would defeat the very purpose of the enactment. 13. Cancellation of GST registration or missed appellate deadlines should not permanently debar a taxpayer from the GST framework, especially where the taxpayer intends to comply by filing returns, paying taxes, interest, and penalties, and rectifying defaults. In such....