SC's suo moto extension of limitation period order is applicable even for condonation period

Last updated: 24 August 2022

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The Delhi High Court has ruled that the Supreme Court's suo motu extension of the limitation period for filing appeals also applies to the condonable period. This means that even if the original deadline for filing an appeal against a GST registration cancellation has passed, the Supreme Court's extension order can still be used. The court set aside an order cancelling a company's GST registration, finding it was issued contrary to the Supreme Court's directions and lacked proper digital signatures.

Court :
Delhi High Court

Brief :
The Hon'ble High Court, New Delhi in the matter of [Railsys Engineers Private Limited & Anr v. The Additional Commissioner of Central Goods and Services Tax [W.P.(C) 4712/2022 dated July 21,2022] sets aside order cancelling Goods and Services Tax ("GST") registration, and held that Supreme Court suo moto extension of limitation period is applicable for filing appeal against cancellation.

Citation :
Central Goods and Services Tax [W.P.(C) 4712/2022 dated July 21,2022

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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