9911796707
TMI Blog2024 (3) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... yond the condonable statutory period - Andhra Pradesh Goods and Services Tax Act, 2017 ( APGST Act ) - HELD THAT:- The impugned order in view of Section 107 of APGST Act does not suffer from any illegality, as the appellate authority cannot condone the delay beyond statutory condonable period but considering that there was sufficient cause for not preferring appeal in time, the interest of justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the material on record. 2. With the consent of learned counsels for the parties, the present writ petition is being decided finally at this stage. 3. The petitioner s GST registration was cancelled by order dated 13.06.2023 after show cause notice dated 09.01.2023. The petitioner filed appeal under Section 107 of Andhra Pradesh Goods and Services Tax Act, 2017 (for short APGST Act ) on 21. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... senting the appeal within the said period of limitation, allow it to be presented within a further period of one month. The appellate authority under the statutory provision has no power to condone the delay beyond the condonable statutory period. Consequently, the petitioner s appeal was rejected. 6. The cause of the delay in not preferring the appeal within the statutory period of limitation as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly because beyond condonable period, the delay could not be condoned by the Appellate Authority. 9. Learned Government Pleader also does not dispute that in view of the material before the Appellate Authority, the cause shown was considered as sufficient by Appellate Authority. 10. The cause as shown is found sufficient to condone the delay in filing appeal before the Appellate Authority. 11. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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