2026-VIL-734-HP
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SGST High Court Cases

GST – Cancellation of Registration, Condonation of delay in filing Appeal - Competence of Appellate Authority to condone delay beyond prescribed period - Petitioner preferred appeal under Section 107 of CGST Act against cancellation of GST registration beyond the period of one month that can be condoned after expiry of three months as prescribed under the Act - Whether the Appellate Authority is competent to condone delay in filing appeal beyond the outer limit of period prescribed under the CGST Act – HELD - In view of provisions of CGST Act, once outer limit of period which can be condoned by the authority has been prescribed under the Act, the Appellate Authority is not competent to condone delay beyond the one month after expiry of three months. Since the statute prescribes an outer limit of condonation, it cannot be breached, and therefore the appeal preferred by petitioner after expiry of such outer limit is not maintainable and is rightly dismissed by Appellate Authority on ground of limitation - While the statutory limitation for filing appeal or application for revocation of registration cannot be condoned beyond the prescribed period as a matter of law, the Court in exercise of equitable writ jurisdiction can set aside the cancellation order. Considering the petitioner's bona fide efforts to remedy the default and genuine financial hardship faced by the petitioner, particularly where the petitioner has already paid the arrears of tax and is willing to pay all outstanding tax along with applicable interest, late fee and penalty, thereby curing the default that led to cancellation, the cancellation order deserves to be set aside on equitable grounds - The cancellation orders are set aside and GST registration is revived to its original status subject to payment of entire tax payable for the relevant period along with interest, late fee and penalty, with direction to Appellate Authority to quantify the liability by stipulated date and to respondents to enable payment by opening portal – The petition is disposed of
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