2023 (6) TMI 831 - CALCUTTA HIGH COURT

Cancellation of GST registration of petitioner - rejection of appeal only on the ground that the petitioner failed to file appeal within stipulated period of three months and failed to file online appeal as per the provision of GST Act - HELD THAT:- The petitioner has relied upon an unreported Judgment passed in Santanu Mondal -vs- The Superintendent, Central Goods and Service Tax, Asansol Division, Range-IV & Ors. [2022 (9) TMI 1471 - CALCUTTA HIGH COURT] wherein the Appellate Court held that the assessing authority, being the Assistant Commissioner should take into consideration this fact and examine as to whether the registration of the appellant could be restored or not. Since the Appellate Authority has solely proceeded on the ground of limitation without touching the above-mentioned facts, the matter should be remanded back to the original authority for fresh consideration.

In the present case also the Assessing Authority, the respondent no. 1 without considering the grievance of the petitioner had cancelled the certificate only on the ground that the petitioner has not submitted reply to the show cause and the Appellate Authority has dismissed the appeal of the petitioner on the ground that the appeal is barred by limitation and not filed through online process.

In view of the facts and circumstances of the case, the order passed by the Appellate Authority dated January 27, 2023 as well as the order passed by the respondent no. 1 dated November 16, 2021 are set aside - respondent no. 1, the Assistant Commissioner of State Tax, Silliguri Circle is directed to consider the case of the petitioner afresh by giving an opportunity to the petitioner to file reply to the show cause notice and also to afford an opportunity of personal hearing to the petitioner and to pass a reasoned and speaking order on merits in accordance with law within a period of six weeks from the date of communication of this order - appeal disposed off.