In a significant case, the Madras High Court dismissed the writ petition against Goods and Service Tax (GST) registration cancellation as government notifies amnesty scheme to consider revocation application under Tamil Nadu Goods and Service Tax (TNGST) Act, 2017.
DDA Tyres and Services, the petitioner challenged the Impugned Order which stated that if the appellants has been prevented for sufficient cause from non- presenting the appeal within the period of three months as per Section 107(1) of the TNGST Act, 2017, the appellant has been allowed a further period of one month, only if the appellant has been prevented by sufficient cause from presenting the appeal within period of three months.
Therefore on any accounts an appeal presented after a period of four months form the date of receipt of the decision or order being communicated to a such person shall not be entertained by the Appellate Authority functioning under the TNGST Act 2017.
The order has been communicated to the appellants on 03.06.2022 through online. The appellants had time till 01.09.2022 to file appeal against the order before this forum. Further the appellant as per Section 107(4) also had one month time for sufficient cause from non- presenting the appeal within the period of three months as per Section 107(1) of the TNGST Act. Such time of further one month expires on 01.10.2022.
The appellant has filed the appeal before this forum only on 10.11.2022 by a further delay of one month and nine days for which there is no provision under the TNGST Act 2017 to consider the delay and entertain the appeal filed by the appellant. Hence I have no other option except to dismiss the appeal filed by the appellant, since the appeal has been filed beyond the condonable limit with a delay of 39 days.
The Government has itself issued a notification giving amnesty to file application vide G.O.Ms.No.36, Commercial Taxes and Registration (B1) dated 05.04.2023. which states that “In exercise of the powers conferred by Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of Section 29 of the said Act on or before the 31st day of December, 2022 and who has failed to apply for revocation of cancellation of such registration within the time period specified in Section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration”
Considering the single judge bench comprising Justice C Saravanan closed the Writ petition by giving liberty to the petitioner to approach the authorities in terms of the above notification.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
