HC Directed Dept. to Exclude Time Taken in Filing Revocation Application for Limitation Period of Appeal

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  • Last Updated on 18 October, 2023

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cancellation of GST registration

Case Details: Sakthi Fashions v. Appellate Authority/Additional Commissioner of GST (Appeals-II) - [2023] 155 taxmann.com 314 (Madras)

Judiciary and Counsel Details

    • C. Saravanan, J.
    • P. Suresh Babu for the Petitioner.
    • Sai Srujan Tayi for the Respondent.

Facts of the Case

The petitioner was issued show cause notice after verification of records and physical inspection of its place of business to show cause as to why registration obtained by petitioner should not be cancelled. Since, the petitioner failed to respond to notice, an order was passed cancelling registration of petitioner. It filed application for revocation of cancellation of registration which was also rejected since no reply was furnished.

Thereafter, the petitioner filed appeal against order for cancellation of registration but the same was rejected on ground of limitation being filed with a delay of 39 days and it filed instant writ petition.

High Court Held

The Honorable High Court noted that since petitioner was prosecuting application filed for revocation of cancellation of registration by filing an application under Section 30 of CGST Act, the time taken in filing the revocation application was liable to be excluded for computing time period for filing of appeal. Hence, the Court directed department to consider petitioner’s appeal and pass appropriate orders on merits in accordance with law.

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