2022 (11) TMI 899 - HC - GST
Maintainability of appeal - appeal rejected on the ground of time limitation - Section 107 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- Perusal of the pleadings would reveal that inspite of all the circulars and notifications that have been issued by the Central Government the petitioner as such has not moved any application for revocation during the period that was extended by way of the aforesaid circulars and notifications. Without moving an application for revocation the petitioner has straightaway thought of preferring an appeal before the appellate authority and which now stands decided vide Annexure P/2 dated 30.09.2021. Without availing the remedy of revocation which was permissible under the ROD dated 25.06.2020 and subsequent notification dated 29.08.2021 followed by the clarificatory circular issued on 06.09.2021, the petitioner as such cannot claim any advantage of showing justification for the delay in the filing of the appeal beyond the permissible period of limitation under the Act.
Further contention of the petitioner also is that the petitioner was an IBC Company and for which there was a circular No.134/04/2020-GST dated 23.03.2020 which provided that the companies under IBC the registration could not have been cancelled - This circular again would not come to the rescue of the petitioner for the reason that the registration of the petitioner already stood cancelled on 04.09.2019 i.e. much before the said circular dated 23.03.2020 came into force. Under the then prevailing provision of law, the only recourse available to the petitioner was to promptly challenge the same in accordance with law before the appellate authority within the time limit stipulated therein.
The petitioner for reasons best known did not choose to prefer an appeal during the period of limitation and also within a reasonable period of time. The appeal has been filed after more than 1 and ½ years of time before the appellate authority who thereafter was not having any further powers to condone the inordinate delay that had occurred in the filing of the appeal. The impugned order in the given circumstances seems to be fair, reasonable, proper and justified and does not warrant any interference - Petition dismissed.