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2023 (6) TMI 944 - MADRAS HIGH COURTCancellation of registration of petitioner - manual copy of the appeal required to be filed within 7 days of e-filing, was filed with a delay of 2 days - HELD THAT:- The appeal has been filed online by the petitioner on the GST portal. The applicable provision requires the petitioner to file a manual copy of the appeal within 7 days of e-filing. Thus, when the appeal was presented before the office of the appellate authority during the 2nd week of May, 2023, the appellate authority noted that the same had been filed with a delay of 2 days and hence the same was not received for issue of necessary form in GST APL02. It is hence that this Writ Petition has come to be filed challenging the order of cancellation of registration. The delay of 2 days in filing the appeal is condoned and the challenge to the order of assessment is rejected. The petitioner is permitted to re-present the appeal papers within a period of one (1) week from today and if so re-presented, R2 shall receive the appeal without reference to limitation but ensuring compliance with all other statutory conditions, including pre-deposit, take the appeal on file, issue notice to the petitioner, hear it and dispose the same in accordance with law. Petition dismissed.
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