SC’s suo moto extension of limitation period order is applicable even for condonation period

Railsys Engineers Private Limited Vs Additional Commissioner of Central Goods and Services Tax (Appeals-II) & Anr. (Delhi High Court)

The Hon’ble High Court, New Delhi in the matter of Railsys Engineers Private Limited & Anr v. The Additional Commissioner of Central Goods and Services Tax [W.P.(C) 4712/2022 dated July 21, 2022] sets aside order cancelling Goods and Services Tax (“GST”) registration, and held that Supreme Court suo moto extension of limitation period is applicable for filing appeal against cancellation.

Facts:

The present petition has been filed against the Order-in Appeal (“the Impugned OIA”) passed by the Revenue Department (“the Respondent”) wherein a Show Cause Notice (“SCN”) and order was passed in order to cancel the GST registration of the Railsys Engineers Private Limited & Anr (“the Applicant”) mainly on the following grounds:

1. The limitation period stood extended by various orders passed by the Supreme Court in Cognizance for Extension of Limitation [Suo Motu W.P(C.) No.3/2020 dated March 23, 2022].

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