Mandalaneni Srinivasarao Vs Maa Engineering & Energy (GSTAT Hyderabad)
Summary : The GST Appellate Tribunal, Hyderabad, disposed of sixteen Departmental appeals arising from orders restoring taxpayers’ GST registrations following belated appeals against cancellation. The respondents had failed to file monthly GSTR-3B returns continuously for six months. Their registrations were cancelled, and they neither sought revocation within the period described in the order nor filed appeals within the ordinary three-month period and additional one-month condonable period under Section 107. The First Appellate Authority nevertheless condoned the delay, relying principally on the Telangana High Court decisions in Southern Enterprises and Chenna Krishnama Charyulu Karampudi, and allowed the appeals subject to payment of outstanding dues. The Department implemented those orders, revoked the cancellations and restored the registrations. The respondents thereafter continued their businesses with active registrations.
The Department argued that the appellate authority had exceeded its jurisdiction under Sections 107(1) and 107(4). It relied on Addichem Speciality LLP, Assistant Commissioner (CT), LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Limited, and Singh Enterprises to distinguish the extraordinary powers of constitutional courts from the limited powers of statutory authorities. The respondents argued that the appeals had become academic after restoration and payment of dues, that cancellation notices and orders lacked adequate reasons, and that revocation under Section 30 and appeal under Section 107 were independent remedies. They also raised an objection concerning the absence of an appeal in Form GST APL-07. In rejoinder, the Department disputed full payment of interest, late fee and penalty. The Tribunal did not separately decide that procedural objection or conclusively determine the natural-justice challenge.
