PENUEL NEXUS PVT. LTD Vs. ADDITIONAL COMMISSIONER HEADQUARTERS

JUDGEMENT

(1.) Can an appeal be filed beyond the time period prescribed under Sec. 107 (4) of the Central Goods and Services Tax Act, 2007 is the point posed in this writ petition.

(2.) The petitioner is a firm engaged in direct marketing. The petitioner had a GST registration. Due to the Covid-19 pandemic, the petitioner's business got affected and was prevented from filing the returns on time. The respondents, by Ext.P2 order, cancelled the GST registration. Even though the petitioner preferred Ext.P3 appeal before the 1st respondent, by Ext.P4 order, the appeal was rejected on the ground of delay. Exts.P2 and P4 are arbitrary and unjustifiable. Hence, the writ petition.

(3.) Heard; Sri. Biju C.Abraham, the learned Counsel appearing for the petitioner and Smt.Thushara James, the learned Senior Government Pleader, appearing for the respondents.