In an order preferring the GST department, the Madhya Pradesh High Court withheld the order noting that the notice for cancellation of GST registration was duly obtained via taxpayer through the mobile phone.
The petitioner, M/s Yash Krishi Seva Kendra was dissatisfied with the release of the appeal chosen under GST section 107 issued via Joint Commissioner-cum-Appellate Authority for State GST in which the mentioned petition has been overlooked as time-barred.
The applicant, that there is no show cause notice allocated on 16.05.2018 u/S. 29(2) of the Madhya Pradesh GST Act along with that no GST cancellation order on 04.03.2022 (was communicated to the petitioner and, thus, he was restrained to prefer appeal u/S. 107 of the GST Act within the stipulated duration of limitation.
The council laid on section 169 stated that any decision, summons or GST notice, or communication made under the GST Act or GST Rules specified in it would be obligated to be provided through the mode of making the same available on the official portal.
The same would be furnished that the applicant learned about the GST show cause notice and the cancellation order of the registration that was available on the portal and till now the applicant does not avail of the benefits of that for which only the applicant is liable.
Justice SheelNagu and Justice Virender Singh, from the return, the same would be transparent that the respondents strict to the provision of section 169 of the GST Act within the concern of the communication of the show cause notice and the order of cancellation of registration and, hence there is no fault that can be encountered with the Revenue.
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“Pertinently, the return of respondents further reveals that the show cause notice in question was sent on the mobile bearing number as mentioned on the portal belonging to petitioner and e-mail address of erstwhile consultant,” the Court carried.
“Therefore, it is clear as day light that the appeal is preferred by petitioner u/S. 107 of the GST Act was hopelessly time-barred and since there is no further enabling provision in the hands of appellate authority to extend the period of limitation, this High Court in its writ jurisdiction cannot tinker with the statutory provision u/S. 107 of GST Act, which does not bestow any discretionary power on the appellate authority to extend the period of limitation,” the Court expressed.
| Case Title | Yash Krishi Seva Kendra VS State of Madhya Pradesh |
| Citation | No. 13023 of 2022 |
| Date | 23.11.2022 |
| Counsel For Appellant | Shri Rajvardhan Dutt Pararha |
| Counsel For Respondent | Shri Piyush Jain |
| Madhya Pradesh High Court | Read Order |
