In an order favouring the GST department, the Madhya Pradesh High Court has upheld an order stating that the notice for cancellation of GST registration was duly received by the assessee via mobile phone.
The petitioner, M/s Yash Krishi Seva Kendra was aggrieved by the dismissal of appeal preferred under section 107 of the GST Act passed by Joint Commissioner-cum-Appellate Authority for State Goods and Service Tax whereby the said appeal has been dismissed as time-barred.
The petitioner contended that neither the show cause notice issued on 16.05.2018 u/S. 29(2) of the Madhya Pradesh GST Act nor the order of cancellation dated 04.03.2022 (was communicated to thepetitioner and, therefore, he was deprived of preferring an appeal u/S. 107 of the GST Act within the prescribed period of limitation.
The department relied on Section 169 and contended that any decision, summon or notice or communication made under the GST Act or Rules framed therein is mandated to be served inter alia by means of making it available on the official portal. It was submitted that the petitioner was well aware of the show cause notice as well as the order of cancellation of registration which was available on the portal and yet the petitioner did not take advantage of the same for which no one else except the petitioner can be blamed.
Justice SheelNagu& Justice Virender Singh observed that it is clear from the return that the respondents adhered to the provision of Section 169 of the GST Act as regards communication of the show cause notice as well as order of cancellation of registration and, therefore, no fault can be found with the Revenue.
“Pertinently, the return of respondents further reveals that the show cause notice in question was sent on the mobile bearing number as mentioned on the portal belonging to petitioner and e-mail address of erstwhile consultant,” the Court held.
“Therefore, it is clear as day light that the appeal is preferred by petitioner u/S. 107 of GST Act was hopelessly time barred and since there is no further enabling provision in the hands of appellate authority to extend the period of limitation, this Court in its writ jurisdiction cannot tinker with the statutory provision u/S. 107 of GST Act, which does not bestow any discretionary power on the appellate authority to extend the period of limitation,” the Court said.
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