9911796707
TMI Blog2024 (3) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... f GST registration - HELD THAT:- The appellate authority noticed that the appeal was filed on 30.08.2023, which was 132 days after the period for which delay could be condoned. The said finding is factually correct. Nonetheless, the admitted position is that the petitioner filed all its returns and that the last of such returns was filed on 31.08.2023. The petitioner has also categorically asserte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.12.2023 with effect from 08.10.2022. After such cancellation, the petitioner filed its GST returns on various dates and the last of such returns was filed on 31.08.2023. The petitioner states that all tax dues, including interest and late fee dues were discharged. 2. Learned counsel for the petitioner submits that the time limit prescribed by Section 30(1) of the Central Goods and Services Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esult of belated filing of returns. In this regard, she relies upon Section 39 of the CGST Act. 4. By the impugned order, the petitioner's appeal was dismissed entirely on the ground of limitation. The appellate authority noticed that the appeal was filed on 30.08.2023, which was 132 days after the period for which delay could be condoned. The said finding is factually correct. Nonetheless, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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