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2020 ] DEBABRATA MISHRA v. COMMISSIONER OF CENTRAL TAX AND GST 325
2020 (36) G.S.T.L. 325 (Ori.)

IN THE HIGH COURT OF ORISSA AT CUTTACK
C.R. Dash and S.K. Panigrahi, JJ.
DEBABRATA MISHRA
Versus
COMMISSIONER OF CENTRAL TAX AND GST
W.P. (C) No. 370 of 2020, decided on 18-2-2020
Registration cancellation - Appeal against cancellation of registration -
Limitation - Delay in filing - Condonation - Statutorily, a period of three
months is prescribed for filing appeal under such cases which can be extended
further by competent appellate authority by one month - In instant case appeal
has been filed beyond four months which cannot be condoned by said authori-
ty even on genuine ground of illness of petitioner - When law is clear about
limitation, High Court also cannot direct appellate authority to condone delay
- However, petitioner at liberty to file application for restoration/reissuance of
registration - Section 107 of Central Goods and Services Tax Act, 2017 - Article
226 of Constitution of India. [paras 4, 5]
Writ jurisdiction - Condonation of delay in filing appeal - When Stat-
ute is clear about the limitation, High Court cannot invoke writ jurisdiction to
direct appellate authority to entertain appeal - Article 226 of Constitution of
India. [para 4]
Registration under GST - Cancellation thereof - Restoration/Re-
issuance of registration certificate - Since appeal against cancellation of regis-
tration cannot be filed on account of limitation, petitioner at liberty to file rep-
resentation seeking restoration or reissuance of earlier registration certificate
after rectifying all defects and paying balance tax - Authorities directed to take
a liberal view as petitioner was unwell for long time - Section 30 of Central
Goods and Services Tax Act, 2017. [para 5]
Petition disposed of
[Order]. - Heard Learned Counsel for the petitioner and Mr. Sunil Mish-
ra, Learned Counsel for the State, GST authorities.
2. Pursuant to the show cause notice issued by the GST authorities, the
petitioner supplied all the documents and on consideration of the same vide
order dated 27-3-2019, Registration Certificate of the petitioner was cancelled.
The petitioner should have filed appeal before the competent authority within a
period of three months or at best within a period of four months, as there is peri-
od of one month condonable, delay in the provision contained in Section 107 of
the OGST Act.
3. However, the petitioner filed appeal beyond the limitation of four
months and the appellate authority admittedly had no authority to condone the
delay in preferring the appeal. When the appeal was dismissed on the ground of
delay vide order dated 6-12-2019, the petitioner has filed this writ application
along with medical reports in respect of the petitioner to show that he had reason
not to approach the appellate authority during the time allowed by the Act.
4. It is, however, fairly submitted at the Bar that the appeal in question
against cancellation of the Registration Certificate is to be filed within a period of
GST LAW TIMES  21st May 2020  79