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2024 (7) TMI 1297 - HC - GSTRevoking the order cancelling its GST Registration - Rejection on the ground of delay - HELD THAT - Concededly the petitioner s appeal was delayed by six days; that is it was six days beyond the stipulated period of three months provided under Section 107 (1) of the CGST Act. Moreover the petitioner provided the explanation for such delay. He submitted that the concerned GST officer has raised a ticket for rectification of the order dated 04.11.2023 under Section 161 of the CGST Act and the same was also communicated to the petitioner. The petitioner was thus hopeful that its grievance could be resolved by a rectification order. A plain reading of the impugned order indicates that the said explanation was not considered. It is relevant to note that in terms of Section 107 (4) of the CGST Act the Appellate Authority has the power to condone the delay in filing the appeal by one month. Thus concededly the delay in filing the appeal could be condoned by the Appellate Authority. However the Appellate Authority did not examine whether the petitioner was prevented by sufficient cause in filing its appeal and failed to exercise its power for condoning the delay in filing the appeal - the impugned Order-in-Appeal dated 08.05.2024 set aside and the matter remanded to the Appellate Authority for consideration on merits. Petition allowed by way of remand.
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