TMI Blog2023 (12) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... for Extension of Limitation (Miscellaneous Application No.21/2022 in MA 665/2021 in SMW(C) No.3/2020) [ 2022 (1) TMI 385 - SC ORDER] has passed a general order and observed that in case where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, all the affected persons shall have a limitation period of 90 days from 01.03.2022. Taking into consideration the overall facts and circumstances of the case and keeping in view the order dated 10.1.2022 passed by the Hon ble Supreme Court, it is opined that the respondents were required to decide the appeal filed by the petitioner on merits while condoning the delay. The order dated 5.1.2022 passed by the appellate authority is set aside. The appellate auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration, the petitioner has remedy to prefer appeal under Section 107 of the Central Goods and Service Tax Act, 2017 within three months from the date of cancellation of registration, which can be extended by a further period of 30 days. The petitioner had a period up to 15.12.2021 to prefer an appeal against the cancellation of GST registration before the Appellate Authority, however, the appeal was preferred by the petitioner on 03.01.2022. The appeal filed by the petitioner came to be dismissed on 5.1.2022 by the appellate authority treating it as time barred. Later on, the Hon ble Supreme Court on 10.1.2022, while taking cognizance for Extension of Limitation (Miscellaneous Application No.21/2022 in MA 665/2021 in SMW(C) No.3/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents, wherein submissions made by learned counsel for the petitioner have been opposed. Taking into consideration the overall facts and circumstances of the case and keeping in view the order dated 10.1.2022 passed by the Hon ble Supreme Court in Miscellaneous Application No.21/2022 in MA 665/2021 in SMW(C) No.3/2020, we are of the view that the respondents were required to decide the appeal filed by the petitioner on merits while condoning the delay. Resultantly, this writ petition is allowed and the order dated 5.1.2022 passed by the appellate authority is set aside. The appellate authority is directed to decide the appeal filed by the petitioner against cancellation of GST Registration on merits expeditiously while treating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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