9911796707
TMI Blog2023 (9) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... RAS HIGH COURT - HC X X X X Extracts X X X X X X X X Extracts X X X X ..... ." 5.1 Further, Sub Section (4) of Section 107 of the CGST Act, 2017 provides for extension of time for filing appeals before the appellate authority. The said section is reproduced below for easy reference: "The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.06.2023 14.07.2023 Time Barred As per column (1) to (6) of the above table, it appears that the appellant has not filed application for revocation of cancellation of GST registration before jurisdictional Deputy/Assistant Commissioner. 7. Order in Original was passed on as mentioned in column 5 of Table 1 and as per Section 107 of the Act; the appeal should have been made before as me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form GST REG-19 came to be passed cancelling the registration. 4. Aggrieved by the same, the petitioner has earlier filed application under Section 30 of the GST Act, revocation of the cancellation of the registration in Form GST REG-19 vide order dated 06.02.2023. 5. A Show Cause Notice appears to have been issued on 27.02.2023. However, the petitioner failed to reply to the same. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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