Time-Barred GST Appeal Against Registration Cancellation Set Aside

Case Details: Bandigisab Maheboobsab Bijapur vs. Assistant Commissioner [2026] 187 taxmann.com 1016 (Karnataka)

Judiciary and Counsel Details

M. Nagaprasanna, J.
H.R. Kambiyavar, Adv. for the Petitioner.
T. Hanumareddy, AGA & M.B. Kanavi, Adv. for the Respondent.

Facts of the Case

The petitioner, a proprietorship concern registered under the CGST Act and the Karnataka GST Act, challenged the order rejecting its appeal against cancellation of GST registration as time-barred. A show-cause notice proposing cancellation of registration was issued, and the jurisdictional officer cancelled the registration after finding the petitioner’s reply unsatisfactory. Aggrieved by the cancellation order, the petitioner preferred an appeal, which was rejected on the ground of limitation. The petitioner contended that the impugned appellate order was liable to be set aside by relying upon an earlier decision of the court wherein delayed appeals in identical circumstances had been permitted. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that, in the context of Sections 29 and 107 of the CGST Act read with the corresponding provisions of the Karnataka GST Act, the issue was squarely covered by its earlier decision permitting delayed appeals against cancellation of GST registration in identical circumstances. The Court held that the petitioner should be afforded an opportunity to challenge the cancellation of registration on the merits in accordance with law. Accordingly, the impugned appellate order was set aside, and the petitioner was permitted to file a fresh appeal under Section 107.