9911796707
TMI Blog2023 (3) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes, Dhemaji- 2, North Lakhimpur Range, Tezpur Division, Assam whereby the GST registration of the petitioner was cancelled in terms of the provisions of Section 29 of the Central Goods and Services Tax Act, 2017. Thereafter, the petitioner preferred an appeal against the impugned order of cancellation dated 11.11.2021 under Section 107 of the Central Goods and Services Tax Act, 2017. However, the said appeal also came to be dismissed as being time barred by the Appellate Authority, namely, respondent No. 3 vide order dated 16.01.2023, which is also impugned in the writ petition. 3. The petitioner is a proprietor of a business and is executing works contract as well as supplies under the name and style M/S Basumatary E-Hero, having its O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the cancellation of the GST registration, he had preferred an appeal under Section 107 of the CGST Act, 2017 before the Appellate Authority, namely, the respondent No. 3 herein. However the same also came to be dismissed as being barred by limitation. It is the submission of the learned counsel for the petitioner that since there was no personal notice served on the petitioner he came to be aware subsequently that his GST registration has been suspended and that a notice to show cause was issued by respondent No. 4. However, the said notice was put up only on the website of the department and, therefore, by the time the petitioner became aware of the suspension of his GST registration and subsequent cancellation of GST registration, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the COVID-19 Pandemic situation which had severely affected the world including the country, had extended the period of limitation. In terms of the order dated 10.01.2022 of the Apex Court, the period from 15.03.2020 till 28.02.2022 stood excluded for the purposes of limitation as may be prescribed under any General or Special Laws in respect of Judicial or Quasi Judicial proceedings and the balance period of limitation remaining as on 03.10.2021, if any shall become available w.e.f. 01.03.2022. 7. From the pleadings, it is seen that the order for cancellation of GST registration of the petitioner was issued on 11.11.2021 and against which the appeal under Section 107 was filed on 19.07.2022. It is apparent that the order for cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner is required to comply with his statutory obligations of payment of taxes under the GST regime, it would be necessary for the departmental authorities to re-consider the prayer of the petitioner for revocation of his cancellation of GST registration keeping in view the orders passed by the Apex Court regarding extension of limitation. A writ Court is empowered to condone the delay of any statutory or quasi judicial authority. Such power is inherent in a Writ Court [Commissioner of Income Tax-12 -Vs- Pheroza Framroze and Company - (2017) 11 SCC 730]. Accordingly, the impugned order dated 11.11.2021 and the order of the Appellate Authority dated 16.01.2023 are hereby interfered with and set aside. The matter is remanded back to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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