ORDER :

Mauna M. Bhatt, J.

1. Rule. Ms. Pooja Ashar, learned AGP waives service of notice of rule on behalf of all respondents. Considering the issue involved and with the consent of the parties, this petition is taken up for final hearing.

2. This petition under Article 226 of the Constitution of India has been filed seeking directions for quashing and setting aside of (i) show cause notice dated 23.2.2022, (ii) an order dated 8.3.2022 cancelling the registration of the petitioner and (iii) an appeal order dated 7.9.2022, rejecting the appeal of the petitioner on the ground of limitation.

3. Facts in brief are,

3.1. The petitioner is a manufacturing unit of M.S. Billets. It has been purchasing sponge, iron and steel scraps from various firms and companies located in the State of Gujarat and after manufacturing M.S. Billets, selling the said goods to various buyers. The business activity on steel products undertaken by the petitioner is within the term ‘supply’ as provided under the Goods and Services Tax Act, 2017 (for short “GST Act”). Therefore, the petitioner upon incorporation, applied for registration under GST Laws and was given registration under Central Goods and Services Tax Act, 2017 for trading of goods manufactured by it. It is case of the petitioner that the petitioner is maintaining all the records of its business transactions with its suppliers and buyers and was also filing returns as mandated under the GST Act.

3.2. It is the case of the petitioner that till August 2021, the petitioner was abiding by the procedure prescribed under the GST law and was also discharging its tax liability in accordance with law. The petitioner had filed FORM GSTR 1 reflecting details of outwards supplies and also FORM GSTR 3B reflecting details of outward tax supplies, Input Tax Credit claimed and payment of tax. However, on account of prolonged period of Covid-19 Pandemic, the petitioner company faced serious financial crisis and could not file its return from August, 2021 onwards till January 2022 i.e. a consecutive period of 6 months. It is also the case of the petitioner that the petitioner had also faced difficulties as no person conversant with the procedures of GST Laws was available who could make timely compliances.

3.3. As the petitioner failed in filing the return from August, 2021 to January, 2022, a show-cause notice dated 23.2.2022, for cancellation of registration came to be issued by respondent No. 3 proposing to cancel the registration. In the notice, it was stated that the registration of the petitioner stands suspended w.e.f. 23.2.2022. In the said show cause notice, the petitioner was provided an opportunity of filing reply within seven working days from the date of service of notice. The notice specifically stated that in case no reply is filed or no person appears for personal hearing on the appointed date, the case would be decided ex-parte. Admittedly, the petitioner neither filed reply nor attended a hearing as the entire staff of the company had left the job and the Directors of the Company were busy resolving the problem of revival of its business. In consequences of the show-cause notice dated 23.2.2022, the order dated 8.3.2022 was passed cancelling the registration of the petitioner. The said order records that the effective date of cancellation as 1.8.2021.

3.4. The petitioner had not filed any application seeking revocation of cancellation of registration. However, upon having to come to know about the order of cancellation of registration dated 8.3.2022, the petitioner preferred an appeal before the appellate authority seeking revival of registration. As the appeal filed by the petitioner was belated by 63 days, the appellate authority rejected the same under order dated 7.9.2022 by observing that the appellate authority has no power to condone the delay, if the appeal is filed after the prescribed statutory period. Aggrieved by the aforestated actions/ orders of the respondents, the present petition is f