9911796707
TMI Blog2023 (9) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... -24 dated 19th May, 2023, Exhibit M, having been passed in complete violation of principles of natural justice and fair play, deserves to be quashed and/or set aside." Brief facts : 2. On 20th March, 2019, the Petitioner obtained registration under Goods and Service-tax Act. On 7th January, 2021, a show cause notice was issued to the Petitioner by the Respondents proposing to cancel the above referred registration on the ground of noncompliance of provisions of the GST Act and the Rules. The said notice was made returnable on 31st December, 2020 and the registration was provisionally suspended w.e.f. 7th January, 2021. On 27th April, 2021, the Petitioner filed its reply to the aforesaid show cause notice. 3. On 30th April, 2021, the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was not decided by the Respondents as per the time limit specified in the order of the High Court. 9. Pursuant to the above letter dated 9th September, 2022, the Petitioner became aware and was furnished with a copy of the order dated 31st March, 2022 whereby the Petitioner came to know that its registration has been cancelled w.e.f. 21st March, 2019. 10. On receipt of the aforesaid rejection order, the Petitioner filed an appeal before the First Appellate Authority on 20th December, 2022 praying for setting aside the cancellation order dated 31st March, 2022. 11. On 16th January, 2023, the Appellate Authority sought various details from the Petitioner in connection with the aforesaid appeal and the said requisition was complied with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after having observed that the appeal is time barred, the Appellate Authority has in fact decided the appeal on merits. The Petitioner also assailed the findings of the Appellate Authority on the merits. 15. Per-contra the Respondent contended that the order cancelling the registration dated 31st March, 2022 was sent by speed post which was returned unserved. The Respondent has also stated that the order was also emailed to the registered E-mail ID of the Petitioner and therefore the Petitioner cannot contend that the order was not received and the same was received on 20th September, 2022 when the request was made by the Petitioner. The Respondents, therefore, submitted that the present petition be dismissed since the original appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner can be decided. Needless to observe that if the Appellate Authority is of the opinion that the appeal in manner known to law is time-barred, then the merits need not be dealt, if the appeal is not time-barred, the appeal would then be required to be effectively adjudicated on merits on elaborate findings being rendered on the merits of the petitioner's case. 19. The order passed in the present petition not to be treated as precedent and same is restricted only to the facts of the present petition. 20. In the light of the above discussion, we pass the following order ; ORDER a) The order in appeal No. AKS/ADC/83/APPEALS-II/ME/ 2023-24 dated 19th May, 2023 is set aside. The Petitioner's appeal is restored to the file of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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