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2021 (11) TMI 753 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPURCancellation of registration of petitioner - taxpayer neither attended personal hearing nor responded to the query raised by this office - Section 107 (1) of CGST Act, 2017 - appeal has been filed within the prescribed time- limit or not - whether or not the appeal filed against the order of cancellation to be decided? - HELD THAT:- In the instant case the appeal has been filed by the appellant with the delay of 17 months 10 days from the normal period prescribed under Section 107 (1) of CGST Act, 2017. Delay in filing the appeal is condonable only for a further period of one month provided only in case of sufficient cause is shown by the appellant. There is no reason given by the appellant for acceptance of appeal beyond the normal period prescribed under Section 107 (1) of CGST Act, 2017. Thus, there are no option but to reject the appeal as time barred without going into the merits of case. The appeal is rejected as time barred - appeal disposed off.
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