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2023 (12) TMI 288 - RAJASTHAN HIGH COURTRestoration of Appeal filed by the Petitioner - appeal decided without considering the period of limitation for filing of appeal in terms of provisions of Section 107 of the CGST Act / RGST Act - HELD THAT:- Hon’ble Supreme Court on 10.1.2022, while taking cognizance for Extension of Limitation (Miscellaneous Application No.21/2022 in MA 665/2021 in SMW(C) No.3/2020) [2022 (1) TMI 385 - SC ORDER] has passed a general order and observed that in case where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, all the affected persons shall have a limitation period of 90 days from 01.03.2022. Taking into consideration the overall facts and circumstances of the case and keeping in view the order dated 10.1.2022 passed by the Hon’ble Supreme Court, it is opined that the respondents were required to decide the appeal filed by the petitioner on merits while condoning the delay. The order dated 5.1.2022 passed by the appellate authority is set aside. The appellate authority is directed to decide the appeal filed by the petitioner against cancellation of GST Registration on merits expeditiously while treating the same within limitation - Petition allowed.
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