Railsys Engineers Private Limited & Anr. Vs Additional Commissioner of Central Goods and Services Tax (Appeals-II) & Anr. (Delhi High Court)
The writ petition challenged the appellate order dated 28.06.2021, which dismissed the petitioners’ appeal as barred by limitation. The petitioners also challenged the show cause notice dated 29.10.2019 and the order dated 25.11.2019 cancelling their GST registration.
The petitioners contended that the appellate authority had wrongly held the appeal to be time-barred because the period of limitation stood extended by the Supreme Court’s orders passed in Suo Motu Writ Petition (Civil) No. 3/2020. They further contended that the show cause notice was unsigned and failed to specify the venue for appearance of the authorised representative. It was also argued that the registration cancellation order suffered from the same defect as it did not bear the signature of the concerned authority. Additionally, the petitioners submitted that before invoking Rule 22 of the CGST Rules, 2017 for cancellation of registration, the respondents ought to have issued a notice under Rule 68 regarding non-filing of returns, particularly since returns had been regularly filed up to February 2019. The petitioners also stated that although there had initially been a default in filing returns for the period from February 2019 to November 2019, the returns were subsequently filed on 30.04.2021 along with late fees.
