GST Appeal: There cannot be any condonation beyond the cap or belated period

Ramanujan Venkatesan Vs Joint Commissioner (Appeals- II) (Madras High Court)

In this case date of communication to  writ petitioner qua the GST Registration cancellation order is 08.03.2022. Three months therefrom elapsed on 08.06.2022 i.e., the prescribed period qua Section 107 of CG&ST Act elapsed on 08.06.2022. Condonable period of one month thereafter elapsed on 08.07.2022. The appeal was preferred by the writ petitioner only on 08.09.2022.

Law is well settled that when there is a cap, Section 5 of the Limitation Act cannot be applied and going by Simplex Infrastructure Ltd. Vs. Union of India reported in 2018 SCC Online SC, 2681 [subsequently, (2019) 2 SCC 455], when there is a cap there cannot be any condonation beyond the cap or belated period. Sagufa Ahmed and Others Vs. Upper Assam Plywood Products Pvt. Ltd., and Others ((2021) 2 SCC 317) is the another case law which is of relevance.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

Captioned writ petition and captioned writ miscellaneous petition (WMP) will now stand disposed of by this order.

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