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TMI Blog2021 (12) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... only for a further period of one month provided that the appellant was prevented by sufficient cause from presenting the appeal is shown and the delay of more than one month is not condonable under the provisions of sub section (4) of Section 107 of the Central Goods and Service Tax Act, 2017. It is also found that the appellant has not submitted any ground for not filing of appeal within the stipulated period - though the delay in filing the appeal is condonable only for a further period of one month provided that the appellant was prevented by sufficient cause from presenting the appeal is shown and the delay of more than one month is not condonable under the provisions of sub section (4) of Section 107 of the Central Goods and Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount of non filing of statutory returns for a continuous period of six months. Under the referred Show Cause Notice dated 11.11.2019 an opportunity for personal hearing was also given to the appellant to appear on 14.11.2019. The appellant failed to respond to the Show Cause Notice dated 11.11.2019 on or before the given date of personal hearing. Therefore the proper officer cancelled the GSTIN of the appellant vide impugned order No. ZA0811190868631 dated 27.11.2019. 3. Being aggrieved with the impugned order, the appellant filed appeal on the grounds that at the time of filing GSTR-3B of November-2017 "MAKE PAYMENT/POST CREDIT TO LEDGER" option on appellant's GST portal got freeze. Due to this reason appellant was unable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion or order passed under this Act or the State Goods and Services Tax Act or the Union Territory 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 months or six months, as the case may be, allow it to be presented within a further period of one month." 7. I observe that being aggrieved with the impugned order the appellant has filed instant appeal by delay of normal period prescribed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zance of the situation arising from difficulties that might be faced by the litigants across the country in filing petitions/applications/suits/appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or under any special laws (both Central or State). By an order dated 23.03.2020 this court extended the period of limitation prescribed under the general law or special laws whether compoundable or not with effect from 15.03.2020 till further orders." The order dated 23.03.2020 was extended from time to time. Further, the Hon'ble Supreme Court in continuation of the Order dated 08.03.2021 & 27.04.2021 in the case of Re Cognizance of Extension of Limitation vide its Order dated 23rd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ines granted by Hon'ble Supreme Court vide its Order dated 27.04.2021 is applicable in respect of any appeal which is required to be filed before Joint/ Additional Commissioner (Appeals), Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where proceeding for revision or rectification of any order is required to be undertaken, and is not applicable to any other proceedings under GST Laws." 10. Keeping view of the above directions of the Apex Court Order dated 23.09.2021 wherein it has been directed that for computation of period of limitation of appeal, the period from 15.03.2020 to 02.10.2021 shall stand excluded and balance period of limitation remainin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormal period of preferring appeal. Therefore, there is complete exclusion of section 5 of the Limitation Act. The Commissioner and the High Court were justified in holding that there was no power to condone the delay after expiry of 30 days period" 12. In view of the above, it is clear that the appellate authority has no power to allow an appeal which is filed beyond the prescribed period. Accordingly, I hold that since the appeal is filed after expiry of the prescribed period of three months and a further period of one month which may be condoned by the undersigned, the appeal deserves to be rejected on the grounds of limitation without going into the merits of the case. Therefore, I reject the appeal without going into merits of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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