2023 (9) TMI 632 - BOMBAY HIGH COURT

Rejection of appeal - time limitation - appeal filed after the expiry of four months as prescribed - Violation of principles of natural justice - Cancellation of GST registration of petitioner on the ground of noncompliance of provisions of the GST Act and the Rules - HELD THAT:- In considering the issue of limitation by the Appellate Authority, the law would require several factors to be considered like receipt/service of the impugned order by the petitioner as assailed before the Appellate Authority - it is found that an appropriate consideration on such issue is lacking. Thus, as to whether in the facts and circumstances of the case, a conclusive finding could be rendered that the appeal of the petitioner was time-barred, was required to be decided as per law - the Appellate Authority was not justified in recording findings on merits after having come to a conclusion that the appeal was not filed in time and was not maintainable.

The impugned order deserves to be set aside and the proceedings be remanded to the Appellate Authority for consideration of the appeal afresh on all counts including on limitation, so that on appropriate consideration the appeal of the petitioner can be decided - Petitioner’s appeal is restored to the file of the Additional Commissioner (Appeals)-II, Mumbai.