Delhi HC Sets aside unsigned GST Number Cancellation Order

Delhi High Court: The general rule as per the provision is that the period of limitation prescribed for filing the appeal under Section 107 of the CGST Act, 2017 is three months, which may be extended by one month by the Commissioner on sufficient cause being shown. The impugned order cancelling the registration is dated 25.11.2019. The prescribed period of limitation would in the given case end on 24.02.2020, with a one-month leeway available to the Commissioner to extend the period of limitation. The condonable period of one month, in this instance, would end on 24.03.2020.

The Court examined whether or not the petitioners were covered by the orders and directions issued by the Supreme Court in Suo Motu Writ Petition (Civil) No.3/2020. Both the SCN dated 29.10.2019, as well as the order cancelling the registration dated 25.11.2019, did not bear the signatures of the officer and as these orders were to be uploaded on the Common Portal, signatures were not appended by the officers.

The High Court held that the plain reading of the provision does not suggest that the orders need not be signed. At the least, the respondents/revenue should have appended digital signatures on the SCN and the above-mentioned order, as it has grave implications for the assessee. Therefore, the impugned Order-in-Appeal dated 28.06.2021 was set aside and the appeal preferred by the petitioners was restored.

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