9911796707
TMI Blog2023 (3) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... thority may allow the appeal to be presented within a further period of one month, provided sufficient cause is shown by the appellant - Though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limitation of three months for a further period of one month, therefore, by extension of limitation beyond the extended period of one month delay beyond the extended period of one month cannot be condoned, such a stand taken by respondent No.1 may adversely affect the petitioner. This is more so because respondent No.2 had suo motu cancelled the GST registration of the petitioner on the ground of non-filing of returns and as GST Tribunal has not been constituted under Section 109 of the CG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .01.2022 was issued by respondent No.3 to the petitioner calling upon the petitioner to show cause as to why its GST registration should not be cancelled on account of non-filing of GST returns for a continuous period of six months. Subsequently, respondent No.3 passed the order dated 19.01.2022 cancelling the GST registration of the petitioner. However, it was clarified that such cancellation of registration would not affect the existing liability of the petitioner. 5. Aggrieved by the aforesaid order dated 19.01.2022, petitioner preferred appeal before respondent No.2 under Section 107 of the Central Goods and Services Tax Act, 2017. On the ground that the appeal was filed beyond the extended period of limitation, respondent No.2 decli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, by extension of limitation beyond the extended period of one month delay beyond the extended period of one month cannot be condoned, we are of the view that such a stand taken by respondent No.1 may adversely affect the petitioner. This is more so because respondent No.2 had suo motu cancelled the GST registration of the petitioner on the ground of non-filing of returns and as GST Tribunal has not been constituted under Section 109 of the CGST Act, petitioner would be left without any remedy. We further find that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent No.2 to reconsider ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
