TMI Blog2022 (11) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... t the respondents adhered to the provision of Section 169 of the GST Act as regards communication of the show cause notice as well as order of cancellation of registration and, therefore, no fault can be found with the Revenue - Pertinently, the return of respondents further reveals that the show cause notice in question was sent on the mobile bearing number as mentioned on the portal belonging to petitioner and e-mail address of erstwhile consultant. Therefore, it is clear as day light that the appeal preferred by petitioner u/S. 107 of GST Act was hopelessly time barred and since there is no further enabling provision in the hands of appellate authority to extend the period of limitation, this Court in its writ jurisdiction cannot tink ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Learned counsel for the rival parties are heard on the question of admission as well as final disposal. 3. The grievance in short as projected by learned counsel for petitioner is against the dismissal of appeal preferred u/S. 107 of the GST Act vide order dated 04.03.2022 (Annexure P/3) passed by Joint Commissioner-cum-Appellate Authority for State Goods and Service Tax whereby the said appeal has been dismissed as time-barred. It is contended by petitioner that neither the show cause notice issued on 16.05.2018 u/S. 29(2) of the M.P. GST Act nor the order of cancellation dated 04.03.2022 (Annexure P/3) was communicated to the petitioner and, therefore, he was deprived of preferring an appeal u/S. 107 of the GST Act within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not take advantage of the same for which no one else except the petitioner can be blamed. 5. The petitioner in his rejoinder has placed reliance on a decision dated 25.02.2020 passed in a bunch of three petitions including W.P. No.21978/2019 by a Co-ordinate Bench where this Court finding the order of cancellation of registration to be not communicated to the petitioner therein afforded opportunity to the petitioner therein to prefer an appeal. 6. A bare perusal of the order dated 25.02.2020 reveals that the Revenue in the said case had communicated the order of cancellation of registration to the erstwhile counsel of the petitioner therein and thus the Co-ordinate Bench held that the period of limitation would be counted from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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