TMI Blog2023 (5) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing of appeal - Service of SCN - Petitioner was unaware of notice - Cancellation of GST registration of petitioner - Non-filing of statutory returns within the periods stipulated - HELD THAT:- The petitioner neither submitted any response nor appeared for a personal hearing that had been fixed in the aforesaid notice. Though there is a tentative statement of the petitioner that he had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeal of petitioner has been filed after a period of 6 months, over and above the statutory limitation of 90 + 30 days. The dismissal of the appeal by R1 is seen to be in order. - THE HONOURABLE DR. JUSTICE ANITA SUMANTH For the Petitioner : Mr.S.Sundar For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel ORDER Mr.A.P.Srinivas, learned Senior Standing Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be filed. 4. In light of the statutory provisions requiring filing of statutory returns within the periods stipulated and the petitioner's admitted defaults, the second respondent, i.e., the Assessing Authority of the petitioner, issued a notice of cancellation of registration on 02.12.2021, initiated online through the official portal. 5. The petitioner neither submitted any res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus been filed on 18.08.2022 before R1 belatedly. 7. The provisions of Section 107 of the Act deal with 'Appeal' and provide that an appeal be filed as against any order of the State Goods and Services Tax Act within a period of 90 days. There is a period of one month after the aforesaid period of 90 days, for which the authority may grant condonation, if convinced by the explanation s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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