Section 29/30 of the CGST Act, 2017 — Registration ——The appellant submitted that the Proper Officer has cancelled its GSTIN due to non filing of returns for a continuous period of six months. Being aggrieved with the impugned order dated 21.11.2019, the appellant has filed the appeal. The authority observed that the appellant has filed the appeal 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..

Held that:- The Hon’ble authority rejected the appeal.