TMI Blog2023 (3) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to submit its periodical returns as required under GST Act and the Rules, as pleaded in the present proceedings, are attributed to the financial losses suffered by the petitioner because of the COVID- 19 Pandemic situation - According to the petitioner, the appeal is filed beyond the period of limitation. However, no such order has been passed by the Appellate Authority in the appeal which is pending before the Appellate Authority. The purpose of limitation being prescribed in a statute is two fold, namely, to ensure compliance of the statutory provisions by the persons on whom the provisions of the statute are applicable and further to ensure that no third party rights which may have been created in the meantime are permitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner without fail. Petition disposed off. - HONOURABLE MR. JUSTICE SOUMITRA SAIKIA For the Petitioner : MR. A.K. Gupta For the Respondent : DY.S.G.I. ORDER Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned standing counsel for the GST. 2. This writ petition is filed impugning the order dated 08.04.2022 respondent No. 5, namely, the Superintendent, Central Goods and Service Tax, Doomdooma, District- Tinsukia, 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. 3. The petitioner is engaged in the business of manufacturing of Tea having its factory si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appeal has filed beyond the limitation period prescribed. It is submitted by the petitioner that since the GST returns to the extent permitted by the portal has already been deposited, the cancellation of the GST registration is not justified as the same was on account of non-filing of GST returns due to the hardship faced by the petitioner because of COVID-19 Pandemic situations. The GST returns upto April, 2022 now having been filed, there is no necessity to disallow the revocation of the cancellation of GST registration in favour of the petitioner by the respondent authorities. The learned counsel for the petitioner submits that this action of the respondent authorities is punitive in nature and has the effect of putting the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred an appeal before the Appellate Authority under Section 107 of the GST Act, 2017. It is submitted that the said appeal in terms of the provisions of Section 107 ought to have been filed within a period of 3(three) months from the date of the order against which the appeal is preferred, namely, the order of cancellation. According to the petitioner, the appeal is filed beyond the period of limitation. However, no such order has been passed by the Appellate Authority in the appeal which is pending before the Appellate Authority. 8. The purpose of limitation being prescribed in a statute is two fold, namely, to ensure compliance of the statutory provisions by the persons on whom the provisions of the statute are applicable and fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory 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, in view of the above discussions and on the facts of this case, this Court is of the considered view that the appeal pending before the Appellate Authority should be heard on merits by passing appropriate orders regarding the revocation of cancellation of GST. It is, therefore, ordered that the pending appeal be disposed of by the Appellate Authority on merits rather than dismissing or rejecting the same on the ground of limitation and requiring the petitioner to approach this Court once again by filing a writ. 10. It is directed that the respondent No. 5, namel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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