A division bench of the Madhya Pradesh High court consisting of Justice Sheel Nagu & Justice Maninder S. Bhatti ruled that order which refused the appeal with respect to the cancellation of GST enrollment on the part of the delay of 18 months in furnishing the lawful petition without any reasonable reason.
The applicant’s company, M/s Rajdhani Security Force Pvt. Ltd was enrolled under the Goods and Services Tax Act, 2017, and was issued registration No.23AAICR6172RIZP. But towards the non-filing of the return, the GST number issued to the applicant was revoked. With respect to the cancellation, the applicant wants an appeal toward respondent No. 4 who gets refused as time bar.
Section 107 (1) of the GST Act furnishes that a petition would be preferred for a duration of three months from the date of the order, section 107(4) of the act specified that the appellate council is satisfied that the petitioner was avoided by enough cause from showing the petition in the duration of limitation of three months, permit it to be shown in a subsequent duration of one month.
Examining the mentioned provision, the division bench has ruled that hence the total duration where the petition needs to be preferred was four months from the cancellation date of enrollment through the applicant nor even in the memo of the petition, enough cause for not furnishing the petition within time was shown. In furnishing the petition there was an unelaborated delay of 1 year.
Hence inside our acknowledged view, respondent no 4 would not perform any error while dismissing the petition preferred by the current applicant and hence we shall not see anything in the current petition, mentioned by the High court.
