2023 (8) TMI 167

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..... rings to light that the date of communication of the cancellation order to the writ petitioner is 10.03.2022. Three months therefrom elapsed on 09.06.2022 i.e., the prescribed period qua Section 107 of CG ST Act elapsed on 09.06.2022. Condonable period of one month thereafter elapsed on 09.07.2022. The appeal was preferred by the writ petitioner only on 13.10.2022. Law is well settled that whe .....

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..... by this order. 2. An order dated 10.03.2022 made by the first respondent, cancelling the registration of writ petitioner and an order dated 04.11.2022 made by the second respondent in an appeal under Section 107 of the 'Central Goods and Services Tax Act, 2017' ('C-G ST Act' for the sake of convenience and clarity) bearing Rc.No.810/2022/A1 have been called in question. 3. It .....

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..... s well settled that when there is a cap, Section 5 of the Limitation Act cannot be applied and going by Simplex Infrastructure Ltd. Vs. Union of India reported in 2018 SCC Online SC, 2681 [subsequently, (2019) 2 SCC 455] , when there is a cap there cannot be any condonation beyond the cap or belated period. Sagufa Ahmed and Others Vs. Upper Assam Plywood Products Pvt. Ltd., and Others ((2021 .....

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