Since the appeal is filed- after expiry of the prescribed period of three months and a further period of one month which may be condoned by the undersigned, the appeal deserves to be rejected on the grounds of limitation without going into the merits of the case.
Section 107 of the CGST Act, 2017 — Time barred — The appellant was issued a SCN in Form GST REG-17 dated 24.10.2019 on account of non-filing of statutory returns for a continuous period of six months. Under the impugned SCN dated 24.10.2019 an opportunity for personal hearing was also given to the appellant to appear on 01.11.2019. Therefore the proper officer cancelled the GSTIN of the appellant on 14.11.2019. Being aggrieved with the impugned order, the appellant filed appeal. The authority observed that the appellant has filed appeal beyond the prescribed period that too after expiry of further one month's period in terms of sub section (4) of Section 107 of the Act, 2017 which could not be condoned by them.
Held that:- The Hon’ble authority rejected the appeal as time barred.
Since the appeal is filed- after expiry of the prescribed period of three months and a further period of one month which may be condoned by the undersigned, the appeal deserves to be rejected on the grounds of limitation without going into the merits of the case.
Section 107 of the CGST Act, 2017 — Time barred — The appellant was issued a SCN in Form GST REG-17 dated 24.10.2019 on account of non-filing of statutory returns for a continuous period of six months. Under the impugned SCN dated 24.10.2019 an opportunity for personal hearing was also given to the appellant to appear on 01.11.2019. Therefore the proper officer cancelled the GSTIN of the appellant on 14.11.2019. Being aggrieved with the impugned order, the appellant filed appeal. The authority observed that the appellant has filed appeal beyond the prescribed period that too after expiry of further one month's period in terms of sub section (4) of Section 107 of the Act, 2017 which could not be condoned by them.
Held that:- The Hon’ble authority rejected the appeal as time barred.