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TMI Blog2023 (3) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... against. Under sub-section (4) of Section 107 of the CGST Act, the appellate authority 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, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, registration certificate was issued to the petitioner bearing registration No.36AAKFJ0220F1ZU. 4. Show cause notice dated 25.11.2019 was issued by respondent No.2 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. In response to such show cause notice, petitioner submitted reply on 04.12.2019 However, reply filed by the petitioner was found to be not satisfactory whereafter respondent No.2 passed the order dated 11.12.2019 cancelling the GST registration of the petitioner. However, it was clarified that such cancellation of registration would not effect the existing liability of the petitioner. 5. Aggrieved by the aforesaid ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nth, 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, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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