Home Case Index All Cases GST GST + HC GST - 2023 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 1375 - ALLAHABAD HIGH COURTCancellation of GST registration of petitioner - time limitation - rejection of the appeal on the ground of delay in submission of appeal - non-speaking order - HELD THAT:- This Court finds that the assessee has taken grounds in his memo of appeal wherein he has explained the delay in approaching the appellate forum which the first appellate authority has not considered and has passed an order based on a format in a routine manner. This Court finds that such type of practice cannot be accepted from an appellate authority as the cancellation of registration of GST affects the business of an assessee and by cancellation of registration in a routine manner would only lead to evasion of more taxes by a businessman - The authorities should be more sensitive while dealing with the cancellation of registration of GST and if it is found that a plausible explanation has been afforded by the assessee, the authorities should pass an order so as to see that more and more business thrives in a legal manner and no tax is evaded by any person carrying of any business. This Court finds that the appellate order dated 19.10.2022 passed by the first appellate authority is unsustainable in the eyes of law as it is a non-speaking order and same is hereby set aside. The matter is remitted to the first appellate authority to consider and decide the appeal afresh in accordance with law. Writ petition stands partly allowed by way of remand.
|