Home Case Index All Cases GST GST + HC GST - 2024 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 577 - MADRAS HIGH COURTPower to condone delay u/s 107 of the GST Act - show cause notice issued threatening cancellation of GSTIN registration for non filing of returns - returns filled - Withdrawal from suspension of registration - fresh order of cancellation issued - failed to file GSTR-3B returns for a continuous period of six months - HELD THAT:- The petitioner has placed on record the order dated 02.03.2023, which indicates that the petitioner filed pending tax returns. The said order also indicates that the suspension of registration was revoked with effect from 02.03.2023. The subsequent order dated 06.04.2023 was issued on the basis that the petitioner failed to file GSTR-3B returns for a continuous period of six months. The said order also discloses that there are no tax dues as on the date of issuance thereof. Thus, it appears prima facie that the petitioner has a good case on merits. The impugned appellate order sets out the relevant dates. If the appeal had been filed on or before 05.08.2023, the appellate authority had power to condone delay u/s 107 of the GST Act. The appeal was filed on 01.09.2023 and the delay is less than 30 days. Hence, it is an appropriate case to direct the appellate authority to receive and dispose of the appeal on merits. Thus, the order impugned herein is quashed and the matter is remanded to the appellate authority.
|