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2023 (5) TMI 127 - HC - GSTCondonation of delay in filing of appeal - Service of SCN - Petitioner was unaware of notice - Cancellation of GST registration of petitioner - Non-filing of statutory returns within the periods stipulated - HELD THAT:- The petitioner neither submitted any response nor appeared for a personal hearing that had been fixed in the aforesaid notice. Though there is a tentative statement of the petitioner that he had been unaware of the same, this Court has taken a view in MR. PANDIDORAI SETHUPATHI RAJA VERSUS THE SUPERINTENDENT OF CENTRAL TAX, CHENNAI [2022 (12) TMI 1028 - MADRAS HIGH COURT] that service effected online in terms of Section 169(1)(d) of the Act, constitutes valid service. R2 thus proceeded to pass an order dated 10.01.2022 cancelling the registration of the petitioner, also uploaded on the same day in the official portal. The provisions of Section 107 of the Act deal with 'Appeal' and provide that an appeal be filed as against any order of the State Goods and Services Tax Act within a period of 90 days. There is a period of one month after the aforesaid period of 90 days, for which the authority may grant condonation, if convinced by the explanation set out by the assessee. The appeal of petitioner has been filed after a period of 6 months, over and above the statutory limitation of 90 + 30 days. The dismissal of the appeal by R1 is seen to be in order.
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