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2022 (6) TMI 760 - HC - GSTCancellation/suspension of registration of petitioner - delay of 865 days in filing appeal - time limitation - Section 29 and Section 107 of CGST Act - HELD THAT:- Section 29 of the Act of 2017 is confined to an application for revocation against cancellation of registration whereas Section 107 of the Act of 2017 deals with the provisions of Appeal including limitation to file appeal. The limitation under Section 107 of the Act of 2017 is three months which is evident from the perusal of the statutory provision contained in Section 107 of the Act of 2017. However, Section 29 of the Act of 2017 is entirely different and only deals with the application for revocation of cancellation of registration. Perusal of circular dated 25/06/2020 reflect that it is unambiguous and in no uncertain terms only deals with Section 29 of the Act of 2017 and not with Section 107 of Act of 2017. Apparently, in the present case the appeal of the petitioner which was moved under Section 107 of the Act of 2017 has been rejected by the Appellate Authority inasmuch being time barred. It is further observed that the directive of Apex Court were issued subsequently upon out break of Covid-19 Pendemic in the year 2020 whereas in the present case, the registration was canceled on 04/02/2019 and the appeal was preferred on 16/09/2019. The reasoning given by the lower Appellate Authority are just and proper. Circular dated 25/06/2020 (Annexure P/6) is of no assistance to petitioner inasmuch as the same only deals with Section 29 of the Act of 2017 and not with Section 107 of the Act of 2017 - petition dismissed.
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