Case Law Details
Pandidorai Sethupathi Raja Vs Superintendent of Central Tax (Madras High Court)
This order, passed in a batch of 44 writ petitions is a sequel to several earlier orders passed in other batches of writ petitions wherein the cause of action is similar/identical to that in the present writ petitions. All petitioners challenge either orders passed by the Central/State Commercial Tax Authorities under the provisions of the Central Goods and Services Tax Act, 2017 or Tamil Nadu Goods and Services Tax Act, 2017 (CGST/TNGST) or orders of the appellate authorities rejecting appeals filed by them challenging orders cancelling registration on the ground that appeals have been filed belatedly.
2. Benches of this Court have earlier taken a view that, as a matter of leniency, similarly, though not equally placed petitioners, must be permitted to have the benefit of restoration of cancellation upon the imposition of certain conditions. However, the saga continues and as a matter of fact, writ petitions are being filed continuously even thereafter.
3. I had, in M.Mallika Mahal vs. The Commissioner of Central GST, (WP.Nos.10663 of 2022 and batch order dated 17.08.2022) taken the view, substantially similar to that taken by a learned Single Judge of this Court in WP.Nos.25048 of 2021 and batch dated 31.01.2022, to the effect that the petitioners may be granted the benefit of the Judgment of the Supreme Court in In Re: Cognizance for extension of limitation, Suo Motu Writ Petition (C) No. 3 of 2020 wherein the Hon’ble Supreme Court, taking note of the difficulties posed by the pandemic had extended the limitation for filing of statutory appeal/statutory and revisional remedies from time to time.
4. The last of the extensions was on 28.02.2022 and had extended the time for availing of appellate/revisional remedies by a period of 90 days. This period expired on 29.05.2022. In such circumstances, this Court endorses, and will accede to the submission of learned Standing Counsel for the Central and ST Departments to the effect that the benefit of restoration of registration granted by this Court cannot be indefinitely available to the petitioners. The Central GST Authorities have filed a counter dated Nil, November, 2022 to aforesaid effect, and the same has been adopted by the State GST Authorities in their counter dated 16.11.2022.
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