TMI Blog2020 (3) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... ority to condone the delay in preferring the appeal. When the appeal was dismissed on the ground of delay vide order dated 06.12.2019, the petitioner has filed this writ application along with medical reports in respect of the petitioner to show that he had reason not to approach the appellate authority during the time allowed by the Act. When the Statute is clear about the limitation, this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of three months or at best within a period of four months, as there is period of one month condonable, delay in the provision contained in Section- 107 of the OGST Act. However, the petitioner filed appeal beyond the limitation of four months and the appellate authority admittedly had no authority to condone the delay in preferring the appeal. When the appeal was dismissed on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority to entertain the appeal. However, the petitioner, if so advised, may file a detailed representation before the CT GST Officer- Opposite Party No.3 within a period of three weeks from today for restoration/re-issuance/ issuance of the Registration Certificate. If such a representation is filed, the same shall be disposed of in accordance with law, taking a liberal view of the matter, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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