Delay in filing of appeal not justified as notice and order duly communicated

Yash Krishi Seva Kendra Vs State of Madhya Pradesh (Madhya Pradesh High Court)

Madhya Pradesh High Court held that show cause notice and order of cancellation of registration duly communicated to the registered person. Hence, filing of belated appeal under section 107 of the GST Act is not condonable.

Facts-

The grievance is against the dismissal of appeal preferred u/s. 107 of the GST Act vide order dated 04.03.2022 passed by Joint Commissioner-cum-Appellate Authority for State Goods and Service Tax whereby the said appeal has been dismissed as time-barred. It is contended by petitioner that neither the show cause notice issued on 16.05.2018 u/s. 29(2) of the M.P. GST Act nor the order of cancellation dated 04.03.2022 was communicated to the petitioner and, therefore, he was deprived of preferring an appeal u/s. 107 of the GST Act within the prescribed period of limitation.

Thus the crux of the grievance is non-communication of the order of cancellation of registration within the period of limitation prescribed for preferring an appeal whereby depriving the petitioner of availing the remedy of appeal.

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