9911796707
TMI Blog2022 (5) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... nability of appeal - condonation of delay in filing appeal - Cancellation of GST registration of petitioner - HELD THAT:- Perusal of the records shows that the order of cacellation of registration was passed way back on 19.06.2019 and the appeal was preferred by the petitioner on 30.01.2021. Thus, the appeal was preferred almost after one and half years from the date of order of cancellation of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of 1 years in filing the appeal - the respondent No.4 has not committed any error while dismissing the appeal preferred by the present petitioner - Petition dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... was cancelled on 19.06.2019, against which the petitioner herein preferred an appeal on 30.01.2021 and then the appeal was taken up on 16.03.2021, the Appellate Authority taking into consideration of provisions under Section 107 of GST Act, dismissed the appeal as time barred. 5. We have heard learned counsel for respondents and perused the records produced by respondents. 6. Perusal of the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancellation of registration dated 19.06.2019. However, despite lapse of four months, the appeal was not preferred by the appellant/petitioner, nor even in the memo of appeal, sufficient reasons for not filing the appeal in time were disclosed. There was unexplained delay of 1 ½ years in filing the appeal. 7. Thus, in our considered view, the respondent No.4 has not committed any error whil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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