2026-VIL-671-RAJ
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SGST High Court Cases

GST - Condonation of Delay in Filing Appeal Against Cancellation of Registration – The appeal against the cancellation order was filed beyond the statutory period with a delay of 167 days. The Appellate Authority dismissed the appeal on limitation grounds, holding it had no power to condone the delay - Petitioner challenged this dismissal, contending that the delay was occasioned by circumstances beyond its control, having initially decided to discontinue business and thereafter being compelled to pursue the appeal following a subsequent GST drive during which notices were issued to purchasers for reversal of Input Tax Credit – HELD - While the Appellate Authority is bound by statutory limitations under Section 107, constitutional courts exercising plenary powers under Article 226 of the Constitution may in appropriate cases condone delay to prevent complete denial of remedy. The GST Act is not merely a statute for revenue collection but a comprehensive fiscal reform intended to consolidate indirect taxes and facilitate trade and commerce. Cancellation of GST registration results in loss of livelihood and economic paralysis, and denial of opportunity to an assessee undermines the inclusive and facilitative objective of the GST regime, thereby violating constitutional guarantees relating to livelihood and equality - An interpretation which renders appellate remedies illusory on hyper technical grounds would defeat the very purpose of the enactment. Accordingly, the impugned order dismissing the appeal is set aside, the delay is condoned, and the Appellate Authority was directed to entertain the appeal and adjudicate it on merits – The petition is disposed of
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