Case Law Details
Hemasri Enterprises Vs Appellate Authority / Deputy Commissioner (ST) (FAC) GST-Appeal (Madras High Court)
HC held that High Court while exercising powers under Article 226 of the Constitution of India, does not have the power to condone the delay when the statutory appeal filed under section 107 of GST Act is beyond the maximum time limit stipulated in the said section.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Captioned writ petition has been filed assailing an ‘order dated 20.10.2022 bearing reference Rc.No.794/2022/A1’ [hereinafter ‘impugned order’ for the sake of convenience and brevity] made by the first respondent. This is Certiorari limb of prayer. To be noted, Mandamus limb of the prayer is to direct the respondents to revoke cancellation of ‘GST’ [‘Goods and Services Tax’] registration of the writ petitioner.
2. Before proceeding further, it is to be noted that prayer reads ‘writ petitioner’s firm’ but the cause title refers to Hemasri Enterprises and it says it is represented by proprietor. A proprietary concern is obviously not a firm. Though the array of parties has not been happily worded / correctly set out, I construe Mr.Sakthi Narayanan carrying on business in the name and style of ‘Hemasri Enterprises’ as sole proprietor as the petitioner.
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