Dismissal of Time-barred Appeal against GST Registration cancellation – HC allows to file new appeal

Prakash Purohit Vs Commissioner, Central Goods And Service Tax (Rajasthan High Court)

It is not disputed that appeal against cancellation of the GST registration can be filed within three months which can be extended by a further period of 30 days. The petitioner filed the e-appeal on 27.09.2022 but could not submit the hard-copy. The petitioner has challenged the order dated 28.09.2022 whereby his appeal has been dismissed on the ground of same being time-barred.

Learned counsel relied on various HC judgments and urged that the petitioner has been left remediless for hyper-technical reason of the appeal against cancellation of GST registration not being filed in time. He contended that owing to cancellation of GST registration, the petitioner is being deprived of the opportunity of doing business which has resulted into loss of all avenues of earning livelihood and is violative of right to life and liberty as guaranteed by Article 21 of the Constitution of India. He thus, urges that one more opportunity deserves to be given to the petitioner to file the appeal in the proper format and the competent authority may be directed to decide such appeal as per law.

HC agreed with above submission of Counsel and set-aside order dated 28.09.2022.

The petitioner is given liberty by HC to file appeal against the cancellation of GST registration to the competent authority within ten days from today. Upon such appeal being filed, the same shall be considered and decided on all aspects in accordance with law excluding the bar of limitation in preferring the appeal by the petitioner.

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