9911796707
TMI Blog2024 (12) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... issuing the show cause notice was that the petitioner has not complied with GST REG 2017 issued to it within the stipulated period - It further transpires from record that the GST registration of the petitioner was cancelled vide order dated 15.01.2023 (Annexure-8) in Form GST REG 2019; however, petitioner filed appeal on 28.03.2024 with a delay of 403 days i.e. more than a year; whereas the normal period for filing appeal is three months as prescribed under section 107 (1) of CGST Act, 2017. There are no hesitation in holding that the petitioner firm is not entitled for any relief on the ground of delay and latches coupled with the fact of being lethargic in approach, inasmuch as, on the one hand, the petitioner did not file return regula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax, Ranchi whereby the GST Registration of the petitioner was cancelled with effect from 15.1.2023; (d) quashing/setting aside, with all consequences, the Order-In-Appeal No. 67/CGST/RAN/2024 dated 5/6.6.2024 (Annexure-11) passed in Appeal No. CGST(A)-31/RAN/2024-25 by the Additional Commissioner (Appeals), Office of the Commissioner, CGST and Central Excise (Appeal), Ranchi whereby and whereunder, the appeal preferred by the petitioner has been rejected on the ground of limitation as envisaged under Section 107 of the Central Goods and Services Tax Act, 2017. 3. The brief facts of the case as it appears from record are that the petitioner is a proprietorship firm and engaged in the business of getting Bio Gas Plant manufactured, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to him within the stipulated time period, his registration was cancelled. Even the petitioner did not file the appeal within time and the appellate authority had dismissed the appeal of the petitioner on the ground of limitation. 6. Having heard learned counsel for the parties and after perusing the records of the case, it appears that a show cause notice was issued to the petitioner on 15.01.2023 which clearly indicates the reason for issuing the show cause notice was that the petitioner has not complied with GST REG 2017 issued to it within the stipulated period. 7. It further transpires from record that the GST registration of the petitioner was cancelled vide order dated 15.01.2023 (Annexure-8) in Form GST REG 2019; however, petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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