Home Case Index All Cases GST GST + HC GST - 2022 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 762 - HC - GSTMaintainability of appeal - time limitation - Cancellation of GST registration of petitioner - Section 107 (1) of GST Act - HELD THAT:- As per section 107 (1), the appeal could be preferred within a period of three months. The petitioner has contended that no notice was issued to him by the Deputy Commissioner Sales Tax. In any case no such notice was served upon him and he acquired knowledge of the fact of passing of the order from other source hence could not prefer the appeal within time - The period of limitation for preferring the appeal as per Section 107 (1) is three months from the date on which the decision or order is communicated such person. The appeal preferred by the petitioner has been dismissed by merely observing that the same has been preferred after a period of three months from the date of passing of the order which reason cannot be sustained since appeal could be preferred within three months from the date on which the order was communicated. There is no material available on record to establish as to when the order passed by the Deputy Commissioner Sales Tax was communicated to the petitioner. That was the crucial fact for being ascertained as it would be that date from which the period of limitation for preferring the appeal would have commend. The matter is remanded back to the appellate authority Joint Commissioner of Sales Tax, Indore for reconsideration of the matter and decision afresh - Petition allowed by way of remand.
|