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2023 (1) TMI 1130 - HC - GSTCancellation of their respective GST Registrations of petitioners - cancellation on the ground that the said appeals were filed beyond the maximum time limit stipulated under section 107 of GST Act - Difference of opinion. HELD THAT:- While dealing with the very same issue, one of the Hon'ble Single Judges of this Court (Anita Sumanth, J.) in MR. PANDIDORAI SETHUPATHI RAJA VERSUS THE SUPERINTENDENT OF CENTRAL TAX, CHENNAI [2022 (12) TMI 1028 - MADRAS HIGH COURT] held that this Court is having the power to condone the delay in filing the appeal under section 107 of the GST Act under certain extraordinary circumstances mentioned in the said order. However, another Hon'ble Judge of this Court in HEMASRI ENTERPRISES REPRESENTED BY ITS PROPRIETOR SAKTHI NARAYANAN VERSUS THE APPELLATE AUTHORITY / THE DEPUTY COMMISSIONER (ST) (FAC) GST-APPEAL, CHENNAI-II, THE ASSISTANT COMMISSIONER (ST) [2022 (12) TMI 705 - MADRAS HIGH COURT] and RAMANUJAN VENKATESAN VERSUS THE JOINT COMMISSIONER (APPEALS- II) O/O. OFFICER OF COMMISSIONER OF GST AND CENTRAL EXCISE (APPEALS- II) , THE DEPUTY COMMISSIONER, GST AND CENTRAL EXCISE, O/O. CHENNAI OUTER COMMISSIONERATE, THE SUPERINTENDENT GST AND CENTRAL EXCISE, O/O. CHENNAI OUTER COMMISSIONERATE [2023 (1) TMI 436 - MADRAS HIGH COURT] has held that this Court while exercising powers under Article 226 of the Constitution of India, does not have the power to condone the delay when the statutory appeal filed under section 107 of the GST Act is beyond the maximum time limit stipulated in the said section. Since there are two contradictory views expressed by two Hon'ble Judges of this Court, Judicial Discipline and Propriety demands that, the matter is referred to a Division Bench of this Court. The point of reference to the Division Bench is as follows: Whether the view taken by the Hon'ble Single Judge (Anita Sumanth, J.) in her decision dated 16.11.2022 in the case of Pandidorai Sethupathi Raja or the view taken by another Hon'ble Single Judge (M.Sundar, J.) in his decisions (a) Hemasri Enterprises vs. The Appellate Authority / The Deputy Commissioner and (b) Ramunajan Venkatesan vs. The Joint Commissioner (Appeals-II) is correct. Registry is directed to immediately place this matter before My Lord, the Hon'ble Acting Chief Justice of this Court for getting suitable orders for posting these writ petitions before the appropriate Division Bench nominated by him for early hearing of these writ petitions.
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