TMI Blog2022 (7) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ee months from the date of communication of the order appealed against. Under subsection (4) of Section 107 of the CGST Act, the appellate authority may allow the appeal to be presented within a further period of one month, provided sufficient cause is shown by the appellant. Though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law. Petition allowed by way of remand. - Writ Petition No. 27071 of 2022 - - - Dated:- 27-6-2022 - Ujjal Bhuyan And Surepalli Nanda, JJ. For the Petitioner : Venkatram Reddy Mantur. For the Respondent : B. Narasimha Sarma. ORDER: Per the Hon ble Sri Justice Uj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022, respondent No.1 as the appellate authority has held that the appeal was filed beyond the period of extended limitation. Accordingly, the appeal was dismissed. 4. Hence, the writ petition. 5. On a query by the Court as to why petitioner has not approached the Goods and Services Tax Tribunal (GST Tribunal) under Section 112 of the Central Goods and Services Tax Act, 2017 (briefly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of one month, therefore, by extension of limitation beyond the extended period of one month delay beyond the extended period of one month cannot be condoned, we are of the view that such a stand taken by respondent No.1 may adversely affect the petitioner. This is more so because respondent No.2 had suo motu cancelled the GST registration of the petitioner on the ground of non-filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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