The ruling in brief
Where respondents' registrations were cancelled due to non-filing, and no timely revocation was sought, with appeals filed after expiry of both appeal period and condonable delay under Section 107, First Appellate Authority could not condone such delay beyond statutory limit, as equity and reliance on High Court orders cannot expand statutory appellate jurisdiction, making condonation ultra vires
Where department implemented impugned FAA orders by restoring GST registrations, and allowing respondents to file pending returns, any subsequent departmental appeal became infructuous as effective relief would disturb respondents’ restored status and commercial position, hence such appeals challenging condonation were deemed academic and not maintainable
Provisions considered
Section 107 of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017; Section 112, read with section 30, of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.