The ruling in brief
Where taxpayers filed appeals against suo motu cancellation of registration after expiry of both normal and outer condonable period, appellate authority relied on High Court Article 226 orders to condone delay, since statutory authority is bound by statute and cannot translocate extraordinary constitutional powers, condonation beyond statutory limit was ultra vires and orders were liable to be set aside
Where respondents complied with revocation orders and their registrations were restored, allowing them to resume returns filing, Department’s appeals against condonation became academic since legal position had changed and restoration was implemented, hence annulment would disturb settled rights and input tax credits, making appeals futile and not maintainable as matter had become infructuous
Provisions considered
Section 107 of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017; Section 112, read with section 107, 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.