Delay in Filing of Appeal Against Cancellation of Registration Shall Be Condoned Since Petitioner’s Health Was Not Good | HC
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- Last Updated on 21 February, 2024
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Case Details: Shaik Abdul Azeez v. State of AP - [2024] 159 taxmann.com 481 (Andhra Pradesh)
Judiciary and Counsel Details
- Ravi Nath Tilhari & Harinath N., JJ.
Facts of the Case
In the present case, the petitioner’s appeal under Section 107 of CGST Act, 2017 against cancellation of GST registration was rejected on ground that it was barred by limitation and beyond condonable statutory period. The petitioner filed appeal against it and submitted that cause of delay in not preferring appeal within statutory period was that his health was not good and he was on bed rest.
It was also submitted that order of cancellation of registration was not communicated to petitioner physically and on account of petitioner’s health condition, petitioner could also not be aware of impugned order.
High Court Held
The Honorable High Court noted that even though impugned order, in view of Section 107 did not suffer from any illegality, but considering that there was sufficient cause for not preferring appeal in time due to ill health, interest of justice required condonation of delay. Therefore, it was held that delay was to be condoned by imposing cost of Rs.20,000 on petitioner and appellate authority was directed to consider and decide the appeal on merits in accordance with law.
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