Case Law Details
Deepak Vasude Asrani Chugh HUF Vs Joint Commissioner of GST Appeals (Karnataka High Court)
In this case petitioner has explained the delay in seeking revocation of the GST cancellation by contending that the same was due to Covid-19 pandemic and on account of bonafide reasons and sufficient cause, I am of the considered opinion that the Appellate Authority I respondent No.1 clearly committed an error in summarily rejecting the appeal filed by the petitioner and also rejecting the request to condone the delay in filing the appeal without assigning proper, valid and cogent reasons and that the same deserves to be set aside. It is also relevant to state that while passing the impugned order, respondent No.1 I Appellate Authority has failed to consider and appreciate the notification issued by the Central Government at Annexure – Q whereby the time limit for making application and appeal seeking revocation of cancellation of registration was extended upto 30.09.2021 and the petitioner having filed an appeal on 12.08.2021, was entitled to the benefit of said notification and failure to appreciate this has resulted in erroneous conclusion. Further, in view of the fact that the petitioner has offered valid and proper explanation as stated supra for not seeking revocation of the cancellation of the registration within the prescribed period, it is also necessary to set aside the cancellation order (Annexure – B) and restore the GST registration in favor of the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
In this petition, petitioner has sought for the following reliefs:
(i) Setting aside the impugned Order-in-Appeal dated 25.10.2021 bearing GST A.No. 74/2021- 22 A-II(JC), OIA No. 150/JC-AII/GSTN/2021, DIN 20211057000000999A50, and File GAPPL/ADC/GSTP/161 7/2021-APPEALO/o COMMR-CGST-APPL-II-BENGALURUI / 450809/2021(3) passed by the 1st respondent (Annexure ‘A’);
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