Debabrata Mishra Vs Commissioner of CT And GST (Orissa High Court)
In the case of Debabrata Mishra Vs Commissioner of CT & GST, the Orissa High Court addressed a writ petition challenging the cancellation of GST registration. The petitioner’s registration certificate was canceled by the GST authorities on March 27, 2019, following a show cause notice. As per Section 107 of the OGST Act, an appeal against such cancellation should be filed within three months, with an additional one-month period allowed for condonation of delay. However, the petitioner filed the appeal beyond this permissible period. Consequently, the appellate authority dismissed the appeal on December 6, 2019, citing lack of jurisdiction to condone the delay.
The petitioner presented medical reports to justify the delay in GST Appeal Filing but the court emphasized that statutory provisions regarding limitations are binding. The court, invoking its jurisdiction under Article 226 of the Constitution, declined to direct the appellate authority to entertain the appeal. However, the petitioner was allowed to submit a detailed representation to the GST officer for reissuance or restoration of the registration certificate within three weeks. The court also instructed the petitioner to rectify any defects and pay any pending tax dues while considering the representation. The writ was disposed of with these observations.
