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2022 (7) TMI 1230 - HC - GSTCondonation of delay in filing appeal - extension of condonable period - Validity of SCN and order cancelling the petitioners’ registration - case is that Order-in-Appeal passed by respondent no.1 is founded on the ground that the appeal was instituted beyond the prescribed period of limitation - HELD THAT:- Concededly, the period of limitation prescribed for filing the appeal under Section 107 of the CGST Act, 2017 is three months, which is amenable to extension by the period of one month by the Commissioner on sufficient cause being shown - The prescribed period of limitation would thus, end on 24.02.2020, with a one-month leeway available to the Commissioner to extend the period of limitation. The condonable period of one month, in this instance, would end on 24.03.2020. The extension of limitation applied even to the condonable period, and not just to the prescribed period of limitation under Section 107 of the Act - Even a plain reading of the provision does not suggest that the orders need not be signed. At the least, the respondents/revenue should have appended digital signatures on the SCN and the above-mentioned order, as it has grave implications for the assessee. The appeal preferred by the petitioners is restored - Petition disposed off.
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