TMI Blog2021 (11) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... b 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Kheda, Vidyadhar Nagar, Jaipur (Rajasthan)- 302039 having GSTIN 08AHQPRO530D1ZF (hereinafter also referred to as the appellant ) against the Order in Original No. ZA081119035840K dated 14.11.2019 (hereinafter called as the impugned order ) passed by the Superintendent, CGST Range- IX, Division-B, Jaipur (hereinafter referred as the adjudication authority/ Proper Officer ). 2. Brief facts of the case are that the appellant was issued a Show Cause Notice in Form GST REG-17 having reference No.ZA0810190592061 dated 24.10.2019 on account of non filing of statutory returns for a continuous period of six months. Under the referred Show Cause Notice dated 24.10.2019 an opportunity for personal hearing was also given to the appellant to app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pending returns but owing to such cancellation such payment could not be done. Therefore, causing hardship on the appellant as it is unable to carry on its day to day operations and to file pending returns which in turn causing hardship to vendors as their GSTR-2A are not updated/populated on time. Revocation of such registration by your honour would be in the interest of revenue as the appellant is desirous to pay all the pending dues within due course. In view of above, Hon'ble Additional Commissioner (Appeals) CGST, Jaipur is requested to allow the appeal and revoke the GSTIN of the appellant 4. Personal hearing in the matter was held on 12.11.2021 through virtual mode wherein Shri Vipin Khandelwal, Advocate/Authorized Represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, allow it to be presented within a further period of one month. 7. I observe that being aggrieved with the impugned order the appellant has filed instant appeal by delay of normal period prescribed under Section 107(1) of CGST Act, 2017 as mentioned below: S. No. Order No. and date Appeal required to be filed 1 Date of filing Appeal No. of days delayed after stipulated time (1) (2) (3) (4) (5) 1 ZA081119035840K dated 14.11.2019 13.02.2020 28.09.2021 As per SC or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 was extended from time to time. Further, the Hon'ble Supreme Court in continuation of the Order dated 08.03.2021 27.04.2021 in the case of Re Cognizance of Extension of Limitation vide its Order dated 23rd September 2021 has given direction as follows: 1) In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 02.10.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2021, if any, shall become available with effect from 03.10.2021. 2) In cases where the limitation would have expired during the period between 15.03.2020 till 02.10.2021, notwithstanding the actual balance period of limitation remaining, all persons sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt Order dated 23.09.2021 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. I find that 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. I also find 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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