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2021 (11) TMI 972 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPURCancellation of registration of petitioner - time limitation for filing appeal - appeal has been filed within the prescribed time- limit or not - appeal filed against the order for cancellation of Registration to be decided are proper, or not - section 107 of CGST Act - HELD THAT:- Though the delay in filing the appeal is condonable only for a further period of one month provided that the appellant was prevented by sufficient cause from presenting the appeal is shown and the delay of more than one month is not condonable under the provisions of sub section (4) of Section 107 of the Central Goods and Service Tax Act, 2017. It is also found that the appellant has not submitted any ground for not filing of appeal within the stipulated period. Whereas in the grounds of appeal the appellant has contended that he is facing financial crunch due to Covid-19. Keeping view of the directions of the Apex Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (11) TMI 387 - SC ORDER] wherein it has been directed that for computation of period of limitation of appeal, the period from 15.03.2020 to 02.10.2021 shall stand excluded and balance period of limitation remaining as on 15.03.2021 if any, shall become available with effect from 03.10.2021. The instant appeal has been filed by the appellant on 28.09.2021 against the impugned order dated 14.11.2019 by delay of more than one month from the normal period prescribed under Section 107(1) of the Central Goods and Service Tax Act, 2017. Though the delay in filing the appeal is condonable only for a further period of one month provided that the appellant was prevented by sufficient cause from presenting the appeal is shown and the delay of more than one month is not condonable under the provisions of sub section (4) of Section 107 of the Central Goods and Service Tax Act, 2017. The appellant has filed this appeal beyond the prescribed period that too after expiry of further one month's period in terms of sub section (4) of Section 107 of the Central Goods and Service Tax Act, 2017 which could be condoned by the undersigned - it is clear that the appellate authority has no power to allow an appeal which is filed beyond the prescribed period. Since the appeal is filed after expiry of the prescribed period of three months and a further period of one month which may be condoned by the undersigned, the appeal deserves to be rejected on the grounds of limitation - Appeal dismissed.
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