Abhishek Raja
What could be the reason that out of two Partners, one was suffering from ill health and another partner also didn't file a Revocation Application within time?
Telangana High Court answers this mystery. The present case is regarding the Super Care Gardens versus Superintendent of Central Tax.
Super Care Gardens, Partnership Firm's GST Registration was canceled due to the Non-Filing of GST Returns on 26-Nov-2019.
Show Cause Notice was issued on 14-Nov-19 which was duly replied on 23-Nov-19 but the Cancellation Order was passed without considering it on 26-Nov-19.
The firm approached the High Court stating that they could not file an appeal U/s 107 because of surgery of their Managing Partner's ill-health. He had to undergo Spinal Surgery on 06-Apr-2020 following consistent ill-health.
Because of the failure of Spinal Surgery, blood circulation to both his legs has stopped. As a result, he suffered from gangrene for which both his legs had to be amputated above knee level.
Why the Other Partner didn't file the Appeal within time?
The other Partner was the Wife of the Managing Partner and because of the ill-health of her husband, she could not devote much attention to the business dealings of the Firm. The appellant had submitted that she was not able to file the appeal within time due to her husband's illness.
The court remanded the matter to the Superintendent to consider the cancellation case afresh.
The firm has to pay all Statutory due taxes.
- Title: Super Care Gardens vs Superintendent of Central Tax
- Court: Telangana High Court
- Citation: WP No 38271/2022
- Dated: 13-Oct-2022
The court, in the interest of justice, can condone the delay of filing the appeal if sufficient cause is shown by the appellant. In the present case, the other partner was not able to file the appeal within time due to her husband's illness. Therefore, the court has remanded the matter to the superintendent for fresh consideration.
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