TMI Blog2023 (5) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... West Bengal Goods and Services Tax Rules, 2017 - HELD THAT:- An appeal under sub-section (1) of Section 107 of the said Act of 2017 is required to be filed within three months from the date on which the decision or order passed under the Act is communicated to the aggrieved person, such time can be extended under Sub-section (4) thereof, subject to the condition that the aggrieved person showing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engal Goods and Services Tax Act, 2017 read with Rule 22(3) of the West Bengal Goods and Services Tax Rules, 2017, cancelled the GST registration of the petitioner no. 1 vide order dated February 03, 2022. 3. The petitioners under Section 107 of the said Act of 2017 read with Rule 108 of the aforesaid Rules framed thereunder, took out an appeal against the aforementioned order of the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ends of justice, are entitled to get an opportunity to pray for such extension. 8. The order of the Appellate Authority dated August 30, 2022 for the aforesaid reason, is set aside. 9. The petitioners are at liberty to apply before the Appellate Authority for extension of time to file an appeal against the order of respondent no. 1 dated February 03, 2022. 10. The petitioner is required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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