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2022 (11) TMI 1184 - HC - GSTCancellation of GST registration of petitioner - delay on the part of the petitioner for non payment of dues, non filing of returns, were condonable or not - Section 107 of the CGST Act - HELD THAT:- As rightly contended by the learned counsel for the petitioner, though the 1st respondent – Appellate Authority does not have any power to condone the delay in preferring an appeal under Section 107 of the CGST Act, in a given case, it is open for this Court to condone the delay by exercising its powers under Article 226 of the Constitution of India. In the instant case, it is the specific assertion of the petitioner that due to financial constraints and covid-19 pandemic and on account of bonafide reasons, unavoidable circumstances and sufficient cause, it was not possible for him to not only file the GST returns and make payment within the stipulated time, but also could not prefer the appeal within the prescribed period. The explanation offered by the petitioner in not making GST payment and delay in filing returns and preferring an appeal deserves to be accepted and by adopting a justice oriented approach, it is deemed just and appropriate to set aside the impugned orders and the 2nd respondent is directed to restore the GST registration of the petitioner, subject to payment of all dues by the petitioner. Petition allowed.
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