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TMI Blog2024 (12) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... otice was received, its chairman died, as a ground for belated filing of the appeal is a plausible one. The fact remains that there was delay, which respondent no. 3-appellate authority had no power and jurisdiction to condone. The division benches of this Court in such peculiar state of affairs, noticing that absence of any power in the appellate authority to condone the delay, even in genuine cases, would result in obstruction of the fundamental right guaranteed by the constitution to carry on the business under Article 19 (1) (g), have intervened in appropriate cases. In the matter of ROHIT ENTERPRISES VERSUS THE COMMISSIONER STATE GST AURANGABAD. THE DY. COMMISSIONER STATE TAX (APPEAL) AURANGABAD. THE STATE TAX OFFICER, AURANGABAD [ 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancellation of the registration dated 31.05.2023, could not be responded to since its chairman had died and no one else was in the know of the facts. The successor chairman was unaware about it and could get the knowledge after the impugned order was passed. This delayed knowledge, led to delay in petitioner's appeal before the appellate authority on 07.08.2024. However, in the absence of any power in respondent no. 3-appellate authority to condone this much of delay, the petitioner is before this Court. 4. The learned advocate for the petitioner would submit that there is a void in the statutory provisions in entertaining the delayed appeals. The cause beyond the statutory period cannot be considered by the appellate authority. In the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration was cancelled. There is no illegality since the fact that the bank details were not furnished has been accepted by the learned advocate for the petitioner. 7. We have considered the rival submissions and perused the papers including the orders passed by the division benches (supra). 8. As can be seen, only on the ground that the petitioner had failed to furnish the bank details that the registration has been cancelled by the impugned order. 9. There cannot be a dispute that respondent no. 3-appellate authority has no power to condone the delay beyond the stipulated time in an appeal under Section 107 of the G.S.T. Act. The petitioner's stand that soon after the show cause notice was received, its chairman died, as a ground for b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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