Addichem Speciality LLP Vs Special Commissioner I (Delhi High Court)
The Delhi High Court considered a batch of writ petitions arising from orders of the Appellate Authority dismissing statutory appeals under Section 107 of the Central Goods and Services Tax Act, 2017 solely on the ground of limitation. The petitioners, all registered taxpayers under the CGST Act, had challenged various adjudication orders, including cancellation of GST registrations, rejection of refund claims, and tax demands. Their appeals before the Appellate Authority were rejected because they were filed beyond the prescribed time limits under Section 107(1) and the condonable period under Section 107(4). As no GST Appellate Tribunal has yet been constituted, the petitioners invoked the writ jurisdiction of the Delhi High Court seeking condonation of delay, quashing of show cause notices and cancellation orders, and restoration of registrations.
Across the petitions, the factual circumstances varied. Some petitioners attributed the delay to clerical errors, incorrect portal entries, COVID-19 disruptions, illness, death of consultants or family members, migration of business premises, lack of communication from advisors, or delayed discovery of adverse orders. Several petitioners also alleged procedural defects in show cause notices, retrospective cancellation of registration without notice, disregard of replies, or cancellation orders passed by unauthorised officers. In some cases, the petitioners argued that retrospective cancellation would invalidate past invoices and adversely affect third parties. Others sought revival of registration to regularise defaults or pursued appeals against rejection of refund claims and tax demands.
