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TMI Blog2022 (4) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the appellant has not submitted any ground for not filing of appeal within the stipulated period. The instant appeal has been filed by the appellant on 17.11.2021 against the impugned order dated 21.11.2019 by delay of more than one month from the normal period prescribed under Section 107(1) of the Central Goods and Service Tax Act, 2017. It is also found that 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 Tax Act, 2017. Thus, the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having reference No.ZA081119012936E dated 05.11.2019 on account of non filing of statutory returns for a continuous period of six months. Under the referred Show Cause Notice dated 05.11.2019 an opportunity for personal hearing was also given to the appellant to appear on 12.11.2019. The appellant failed to respond to the Show Cause Notice dated 27.11.2019 on or before the given date of personal hearing nor furnish GST returns pending for more than six months. Therefore the proper officer cancelled the GSTIN of the appellant vide impugned order No. ZA087779062333M dated 21.11.2019. 3. Being aggrieved with the impugned order, the appellant filed appeal on the following grounds that the appellant's GST No. 08IDPPS4147Q1ZB got cancelled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and before deciding the issue of filing the appeal on merits, it is imperative that the statutory provisions be gone through, which are reproduced, below: SECTION 107. Appeals to Appellate Authority. - (1) Any person aggrieved by any decision 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 mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition (Civil) No.3 of 2020 on 08.03.2021 passed the order as under: Due to the onset of Covid-19 pandemic, this court took suo motu cognizance 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time line for the same would stand extended as per the Hon'ble Supreme Court's order. In other words, the extension of timelines 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egislature intended the appellate authority to entertain the appeal by condoning delay only upto 30 days after expiry of 60 days which is normal 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 rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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