Chandra Gupta And Associates Vs Commissioner Of Central Tax (Appeals-II) & Anr. (Delhi High Court)
In the case of Chandra Gupta And Associates Vs Commissioner Of Central Tax (Appeals-II) & Anr. before the Delhi High Court, the petitioner challenged an Order-in-Appeal dated 08.05.2024, which rejected the appeal against the cancellation of the petitioner’s GST registration due to a delay of six days in filing. The original cancellation, dated 11.07.2023, lacked a clear explanation beyond referencing a Show Cause Notice issued on 08.05.2023. The petitioner sought revocation of the cancellation, but the request was denied on 04.11.2023. Upon appeal on 09.02.2024, it was delayed by six days, attributed to the expectation of resolution through a rectification order under Section 161 of the CGST Act. However, the Appellate Authority did not consider this explanation or exercise its power to condone the delay under Section 107(4) of the CGST Act. The High Court found that sufficient reasons for the delay were provided and that the appeal should have been considered. The court set aside the impugned Order-in-Appeal and remanded the case to the Appellate Authority for a decision on the merits, instructing that it be resolved within six weeks.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
