HC dismisses writ petition against cancellation of GST registration as appeal was filed after 928 days, beyond maximum condonable period under Section 107
Meetu Kumari | Sep 11, 2025 |
High Court Dismisses Petition against Cancellation of GST Registration
This petition was made under challenge to the order dated 16.12.2024 rejecting the appeal against the cancellation of GST registration dated 13.01.2020. The appeal had been made on 15.12.2024. The argument was made that the appeal was not to be rejected based on limitation since the petitioner was thwarted by reasons of sufficient cause like death of his mother and loss of money due to the Covid-19 pandemic. Dependence was made on the Calcutta High Court’s judgment in S.K. Chakraborty & Sons.
The Court referred to Section 107(1) and Section 107(4) of the HGST Act, 2017, which provide that an appeal has to be filed within three months from the date of communication of the order, with a further period of one month available if sufficient cause is shown. It was noted that the cancellation order was dated 13.01.2020. The limitation expired on 13.04.2020.
Issue Raised: Whether the delay of 928 days in filing an appeal against the cancellation of GST registration can be waived off under Section 107 of the HGST Act, 2017.
Court’s Decision: The Court decided that the time period under Section 107 is mandatorily required. The maximum time for filing an appeal is three months from the time of communication of the order, plus one additional month if sufficient cause is established. After this time, there is no power to condone delay. Despite the advantage of the order passed by the Hon’ble Supreme Court on 10.01.2022, the appeal had to be filed by 29.06.2022. The appeal filed on 15.12.2024 was thus hopelessly barred by limitation.
In view of the order dated 10.01.2022 passed by the Hon’ble Supreme Court, the limitation stood extended till 29.05.2022. With a further period of one month available under Section 107(4), the last date for filing was 29.06.2022. The appeal that was made on 15.12.2024 was delayed by 928 days. It was further observed that the grounds raised did not constitute sufficient cause to condone such an extraordinary delay. In view of the settled position of law that limitation prescribed by statute
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