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TMI Blog2021 (11) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... d within the prescribed time- limit or not - whether or not the appeal filed against the order of cancellation to be decided? - HELD THAT:- In the instant case the appeal has been filed by the appellant with the delay of 17 months 10 days from the normal period prescribed under Section 107 (1) of CGST Act, 2017. Delay in filing the appeal is condonable only for a further period of one month provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the appellant ) against the Order No.ZA081119055888W dated 20.10.2019 (hereinafter referred to as the impugned order ) passed by the Superintendent, Central Goods and Service Tax Range-XXVI, Division-F, Jaipur (hereinafter referred to as the adjudicating authority/Proper Officer ).. Brief facts of the case: 2. Brief facts of the case are that the Proper Officer has cancelled the GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in virtual mode through video conference was held on 10.08.2021. Sh.Nitin Medi, Authorized Representative appeared for personal hearing on behalf of the appellant. During personal hearing he submitted that appellant has filed its all pending returns till cancellation of registration and there is no govt. dues pending against him. In view of submission, he requested to allow the appeal. 5. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three month ..... X X X X Extracts X X X X X X X X Extracts X X X X
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