The Patna High Court has directed the Appellate Authority to consider on merits the application for revocation of cancellation of Goods and Service Tax Act ( GST ) registration under Section 30 of the CGST Act, 2017, ( Central Goods and Service Tax Act ) which had been previously rejected.
The petitioner filed an application for revocation of cancellation of registration under Section 30 of the Central Goods and Services Tax Act, 2017 ( For brevity the CGST Act ). The same was filed beyond the limitation period of one month but the limitation was condoned as per the proviso to Section 30 of the CGST Act which permitted such condonation of delay.
The bench informed that the Act of 8 of 2023 was notified on 31.07.2023 but, omission of the proviso with effect from 01.10.2023. The delay condonation was affected dated 04.08.2023 prior to the date on which the omission was given effect. Hence, the delay condonation was proper.
Further, an appeal was filed against the condonation of delay order, which rejected the application for revocation of cancellation of registration. The first appellate authority rejected it on the ground of delay, alleging the delay by computing the period from the date of the original order of cancellation, which is 22.06.2023.
In such circumstances, the appeal has to be treated to be on time computing the period from 18.09.2023 revocation of cancellation, which was the impugned order in the appeal. Thus, the Coram of Justice K. Vinod Chandran and Justice Harish Kumar set aside the appellate order dated 20.12.2023 and resurrected the appeal to the files of the appellate authority. The appellate authority shall consider the same on merits after affording an opportunity of hearing to the petitioner. Accordingly, the writ petition stands allowed.
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