Chikki Cosmetic Budhanpur And Another Vs State of U.P. and Another (Allahabad High Court)
Allahabad High Court has dismissed a writ petition filed by Chikki Cosmetic Budhanpur and another, challenging the dismissal of their Goods and Services Tax (GST) appeal on grounds of being time-barred. The court firmly upheld the statutory limitations governing appeals under the GST Act, emphasizing that appellate authorities, including the High Court in its extraordinary jurisdiction, cannot condone delays beyond the period explicitly prescribed by the statute.
The petitioners sought to quash an order dated June 25, 2024, which dismissed their appeal as time-barred, and an earlier order dated January 19, 2023, rejecting their application for revocation of GSTIN cancellation. The petitioners, engaged in the cosmetic business, had their GSTIN (No. 09BSJPG9310F2ZQ) cancelled on December 28, 2022. They subsequently filed a revocation application on January 7, 2023, which was rejected on January 19, 2023. Aggrieved by this rejection, they filed an appeal on May 28, 2023, which was ultimately dismissed as time-barred.
Arguments Presented by Both Sides
Learned counsel for the petitioners contended that they had indeed moved a revocation application after receiving the cancellation order, and the appeal was filed in response to the rejection of this application. However, they failed to present any “good ground” or sufficient explanation to the High Court for the delay in filing the appeal, which was beyond the prescribed limitation period.
