GST Case Law
Subject: Dismissal of Time-Barred Appeal: Examining the Consequences of Filing Delay
Dated: 13-06-2023
Parties: Penuel Nexus (P.) Ltd. v. Additional Commissioner, Headquarters (Appeals)
Citation: WP(C) NO. 15574 OF 2023
Court: HIGH COURT OF KERALA
Facts:
The assessee couldn't file returns on time due to the COVID-19 pandemic, resulting in the cancellation of their GST registration.
The assessee filed an appeal before the appellate authority after 209 days, which exceeded the time frame prescribed under Section 107(4).
The writ petition argued that the registration was canceled due to the pandemic's impact on the assessee's business.
The department contended that the appeal should have been filed within the prescribed time frame, and therefore, it was rejected.
Decision:
The Central Goods and Services Tax Act is a self-contained code and a special statute, excluding the application of the Limitation Act.
The provisions of a fiscal statute must be strictly construed and interpreted.
The appellate authority's rejection of the appeal as time-barred under Section 107(4) was held to be legal.
Consequently, the writ petition was dismissed.
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