Delayed Appeal against GST Registration cancellation order – Power of HC to condone delay – Registry directed to place matter before Chief Justice of HC

Paul Raj Engineering Vs Assistant Commissioner (Circle) (Madras High Court)

Appeal against GST Registration cancellation order filed after stipulated time limit – Power of High Court to condone delay in such appeal filing – Registry directed to place matter before Chief Justice of Madras High court as two contradictory views expressed by two Hon’ble Judges of Madras High Court.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

In this batch of writ petitions, the respective petitioners have challenged the cancellation of their respective GST Registrations. The respondents have refused to entertain the appeal filed by the respective petitioners aggrieved by the cancellation of their respective GST Registrations under section 107 of the GST Act on the ground that the said appeals were filed beyond the maximum time limit stipulated under section 107 of the Act. In some cases, the petitioners have directly challenged the cancellation order without preferring the statutory appeal prescribed under section 107 of the GST Act and in other cases, they have challenged the orders passed by the Appellate Authority under section 107 of the GST Act by which the Appellate Authority has refused to entertain the appeals on the ground that the said appeals were filed beyond the maximum time limit stipulated under section 107 of the Act.

2. Therefore, the issue that arises for consideration is whether this Court exercising powers under Article 226 of the Constitution of India is empowered to condone the delay beyond the maximum time limit stipulated under section 107 of the GST Act.

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