2020(02)LCX0144

Orissa High Court

Debabrata Mishra

W.P.(C) NO. 370 of 2020 decided on 18/02/2020

ORISSA HIGH COURT

No.- W.P.(C) NO.370 of 2020

Debabrata Mishra...................................................................................Appellant
V
 The Commissioner of CT And GST, Addl. Commissioner, CT And GST, CT And GST Officer.....................................................................................................Respondent

C.R. Dash, And S.K. Panigrahi, JJ.

Date : February 18, 2020

Appearance:
Kananbala Roy Choudhury, S.K. Roy Choudhury : For the Petitioner(s)
None : For the Respondent(s)

JUDGMENT

Heard learned counsel for the petitioner and Mr. Sunil Mishra, learned counsel for the State, GST authorities.

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 27.03.2019, 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 period of one month condonable, delay in the provision contained in Section 107 of the OGST Act.

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 06.12.2019, 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.

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 three months U/S. 107 of the OGST Act and, if the appeal is not filed within that period, the competent appellate authority has necessary jurisdiction to condone the delay up to a period of one month at best thereafter. When the Statute is clear about the limitation, this Court, in exercise of the jurisdiction under Article- 226 of the Constitution of India, cannot direct the appellate authority to entertain the appeal.

However, the petitioner, if so advised, may file a detailed representation before the CT & GST Officer- Opposite Party No.3 within a period of three weeks from today for restoration/reissuance/ issuance of the Registration Certificate. If such a representation is filed, the same shall be disposed of in accordance with law, taking a liberal view of the matter, as the petitioner was indisposed for a long time.

The petitioner along with the representation, is directed to rectify all the defects and pay the balance tax, if any.

With the aforesaid observation, the writ application is disposed of.

Urgent certified copy of this Order be granted as per rules.

A free copy of this Order be supplied to the learned counsel for the State, GST.

Equivalent .