Delay in Filing of Appeal Against Cancellation of Registration Shall Be Condoned Since Petitioner’s Health Was Not Good | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 21 February, 2024
Latest from Taxmann
Case Details: Shaik Abdul Azeez v. State of AP - [2024] 159 taxmann.com 481 (Andhra Pradesh)
Judiciary and Counsel Details
- Ravi Nath Tilhari & Harinath N., JJ.
Facts of the Case
In the present case, the petitioner’s appeal under Section 107 of CGST Act, 2017 against cancellation of GST registration was rejected on ground that it was barred by limitation and beyond condonable statutory period. The petitioner filed appeal against it and submitted that cause of delay in not preferring appeal within statutory period was that his health was not good and he was on bed rest.
It was also submitted that order of cancellation of registration was not communicated to petitioner physically and on account of petitioner’s health condition, petitioner could also not be aware of impugned order.
High Court Held
The Honorable High Court noted that even though impugned order, in view of Section 107 did not suffer from any illegality, but considering that there was sufficient cause for not preferring appeal in time due to ill health, interest of justice required condonation of delay. Therefore, it was held that delay was to be condoned by imposing cost of Rs.20,000 on petitioner and appellate authority was directed to consider and decide the appeal on merits in accordance with law.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
