18 Months Delay in challenging Order canceling GST Registration: Madhya Pradesh HC upholds Dismissal of Appeal [Read Order]
![18 Months Delay in challenging Order canceling GST Registration: Madhya Pradesh HC upholds Dismissal of Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/18-Months-Delay-Order-canceling-GST-Registration-Madhya-Pradesh-HC-Dismissal-of-Appeal-Taxscan.jpg "18 Months Delay in challenging Order canceling GST Registration: Madhya Pradesh HC upholds Dismissal of Appeal [Read Order]")
A division bench of the Madhya Pradesh High Court comprising Justice Sheel Nagu & Justice Maninder S. Bhatti has upheld an order dismissing appeal against cancelation of GST registration on account of delay of 18 months in filing statutory appeal without a reasonable cause. The petitioner’s company, M/s Rajdhani Security Force Pvt. Ltd, was registered under the Goods and Services...
A division bench of the Madhya Pradesh High Court comprising Justice Sheel Nagu & Justice Maninder S. Bhatti has upheld an order dismissing appeal against cancelation of GST registration on account of delay of 18 months in filing statutory appeal without a reasonable cause.
The petitioner’s company, M/s Rajdhani Security Force Pvt. Ltd, was registered under the Goods and Services Tax Act, 2017 and was alloted the registration No.23AAICR6172RIZP. However, on account of non-filing of return, the GST number allotted to the petitioner was cancelled. Against cancellation, the petitioner preferred an appeal before respondent No.4 which was dismissed as time bar.
Section 107 (1) of GST Act provides that an appeal can be preferred within a period of three (3) months from the date of the order, while Section 107 (4) of the Act stipulates that the Appellate Authority, if satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of limitation of 3 months, allow it to be presented within a further period of one month.
Analysing the above provision, the division bench has held that “Thus, the total period during which the appeal ought to have been preferred was four months from the date of cancellation of registration dated 19.06.2019. However, despite lapse of four months, the appeal was not preferred by the appellant/petitioner, nor even in the memo of appeal, sufficient reasons for not filing the appeal in time were disclosed. There was unexplained delay of 1 ½ years in filing the appeal.”
“Thus, in our considered view, the respondent No.4 has not committed any error while dismissing the appeal preferred by the present petitioner and therefore, we do not find any substance in the present petition,” the Court said.
To Read the full text of the Order CLICK HERE
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