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2022 (8) TMI 1042 - ORISSA HIGH COURTMaintainability of appeal - appeal rejected on the ground of time limitation - it is alleged that appeal was presented beyond the statutory period prescribed under Section 107(1) of the Central Goods and Services Tax Act, 2017- Cancellation of registration of petitioner - HELD THAT:- This Court, having the opportunity to peruse the Order dated 23rd September, 2021 [2021 (11) TMI 387 - SC ORDER] of the Hon’ble Supreme Court, finds that the said Court in no ambiguous terms specified that the period from 15th March, 2020 to 2nd October, 2021 stands excluded for the purpose of computing the periods prescribed under any law which “prescribes period(s) of limitation for instituting proceedings” and “outer limits (within which the Court or Tribunal can condone delay)”. It is undisputed fact on record that as the petitioner has received the order of cancellation of registration on 5th December, 2019, the last date for filing of appeal was 4th April, 2020 but the appeal being filed on 13th April, 2021, the appeal should have been treated as filed within the period of limitation in view of Category-III specified in the Order of the Hon’ble Apex Court in [2021 (11) TMI 387 - SC ORDER]. The impugned Appellate Order dated 29th July, 2021 is hereby set aside and the appeal is restored to file. The Appellate Authority may proceed with the appeal for hearing after giving opportunity of hearing to the Petitioner in accordance with law and decide the case on merits - petition disposed off.
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