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2023 (8) TMI 167 - HC - GSTCondonation of delay in filing appeal - Cancellation of GST registration of petitioner - non-filing of monthly returns - HELD THAT:- A careful perusal of the impugned orders brings to light that the date of communication of the cancellation order to the writ petitioner is 10.03.2022. Three months therefrom elapsed on 09.06.2022 i.e., the prescribed period qua Section 107 of CG& ST Act elapsed on 09.06.2022. Condonable period of one month thereafter elapsed on 09.07.2022. The appeal was preferred by the writ petitioner only on 13.10.2022. Law is well settled that when there is a cap, Section 5 of the Limitation Act cannot be applied. As the appellate authority has dismissed the appeal on the ground of limitation, this Court finds no ground to interfere with the impugned order however it is made clear that this writ Court is not expressing any view or opinion on the merits of the matter and it is also made clear that it is open to the writ petitioner to apply afresh for registration. Petition disposed off.
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