Heard the counsel for the petitioner.

The present petition has been filed challenging the order dated 23.12.2021 passed by the Additional Commissioner, Grade II (Appeal), Commercial Tax Department, Jhansi, i.e., respondent no. 2 whereby the appeal of the petitioner filed against the order dated 26.11.2018 regarding cancellation of its registration has been dismissed. The appeal has been dismissed on grounds of limitation.

It has been recorded in the impugned order that the limitation to file the appeal in accordance with Section 107(4) of U.P. GST Act, 2017 was 25.3.2019 but the appeal had been filed on 1.12.2021.

The case of the petitioner is that the order dated 26.11.2018 was uploaded on common GST portal and, therefore, in terms of the Removal of Difficulties order dated 25.6.2020, the date of service of the order shall be considered as 31.8.2020 and limitation shall start from the aforesaid date.

It has been argued that subsequently, the period of limitation to institute the appeal stood suspended by various orders passed by the Supreme Court and the limitation started to run from 1.3.2022 as till 28.2.2022 the period of limitation stood suspended. It has been argued that as the appeal was filed on 1.12.2021, the same was within limitation and the appellate authority has erred in dismissing the appeal on grounds of limitation. It was further argued that the issue involved in the present case is squarely covered by the judgment of this Court dated 24.2.2022 passed in Writ Tax No. 76 of 2022 (M/S J.K. Infratech vs. Additional Commissioner & Anr.)

The Standing Counsel does not dispute the fact that the issue involved in the present case is squarely covered by the judgment of this Court passed in Writ Tax No. 76 of 2022.

In view of the Removal of Difficulties order dated 25.6.2020 and the fact that the order dated 26.11.2018 was uploaded on the common GST portal, the order dated 26.11.2018 would be deemed to have been served on the petitioner on 31.8.2020. The limitation for filing the appeal stood suspended through different orders of the Supreme Court till 28.2.2022. In view of the aforesaid, the appeal filed by the petitioner cannot be held to be time barred as the same was filed on 1.12.2021.

The impugned order dated 23.12.2021 passed by the Additional Commissioner, Grade II (Appeal), Commercial Tax Department, Jhansi is, hereby, quashed.

The matter is remitted back to the appellate authority to hear and decide the appeal filed by the petitioner on merits treating the same to have been filed within time.

Accordingly, the petition is allowed.