Marang Buru Trust Vs State of Jharkhand (Jharkhand High Court)
Conclusion: Since there was stagnant approach of filing plea u/s 107 of Central Goods and Service Tax (CGST), Act 2017 to the appellate forum post 1 year and 20 days delay therefore, the GST registration was cancelled as the same was filed beyond the statutory period of limitation.
Held: Assessee-trust was in distinct social activities in community welfare and development. It had received an SCN in Form-REG-31 regarding the cancellation of GST registration. However, assessee was not able to furnish the response in the said duration and an order was passed concerning the GST registration cancellation of the applicant. Assessee asked to set aside the whole proceeding of cancellation of the GST registration emerging from the order on 16.11.2022 as per the show cause notice on 07.10.2022, in which respondent no.3 suspended the GST registration dated 07.10.2022 on the exact day of the SCN, followed by the GST registration cancellation on 16.11.2022. Also, requested to quash and set aside the order passed via respondent no.2 whereby and whereunder, the appeal of assessee had been rejected based on the filing post expiry of the limitation period as forecast u/s 107 of the Central Goods and Services Tax Act, 2017 (CGST Act). It was held that s not been qualified for any relief based on the stagnant approach since the applicant has not furnished the return for a continuous 6 months duration and the applicant furnished the plea to the appellate forum post a 1-year and 20 days delay which is beyond the 3 months duration as cited under the act. “neither there is any perversity in the order of cancellation of GST registration; nor is there any necessity for interference with the appellate order, since, the same is filed beyond the statutory period of limitation.”
