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2022 (7) TMI 866 - HC - GSTMaintainability of appeal - time limitation - appeal rejected on the ground that the appeal was presented beyond the statutory period prescribed under Section 107(1) of the Central Goods and Services Tax Act, 2017 - allegation is that the cancellation of registration was not entertained by the Appellate Authority-Additional Commissioner, GST (Appeal) - HELD THAT:- This Court, having the opportunity to peruse the Order dated 23rd September, 2021 of the Hon’ble Supreme Court in [2021 (11) TMI 387 - SC ORDER], finds that the said Court in no ambiguous terms specified that the period from 15th March, 2020 till 2nd October, 2021 stands excluded for the purpose of computing the periods prescribed under any law which “prescribes period(s) of limitation for instituting proceedings, outer limits (within which the Court or Tribunal can condone delay)”. It is undisputed fact on record that as the petitioner has received the Assessment Order on 21.11.2019, the last date for filing of appeal was 20th March, 2020 which fell within the condonable period of limitation specified under Section 107(4) of the CGST Act and appeal being filed on 26th July, 2021, the appeal should have been treated as filed within the period of limitation in view of Category- III specified in the Order dated 23.09.2021 of the Hon’ble Apex Court. The Additional Commissioner, GST (Appeal) conspicuously ignored to keep in view the purport of said Order. Therefore, there is warrant for intervention in the appellate order under challenge in the writ petition. The impugned Appellate Order dated 7th October, 2021 is hereby set aside and the appeal is restored to file - Petition disposed off.
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