Section 107 of the CGST Act, 2017 — Appeal ––- The petitioner challenged the order dated 23.03.2021 passed in Appeal. The petitioner’s registration was cancelled on account of non-filing of return. The petitioner preferred an appeal before the respondent, which was dismissed vide order dated 23.03.2021. No one appeared for the petitioner. The court observed that the order of canellation of registration was passed way back on 19.06.2019 and the appeal was preferred by the petitioner on 30.01.2021. Thus, the appeal was preferred almost after one and half years from the date of order of cancellation of registration. The total period during which the appeal ought to have been preferred was four months from the date of cancellation of registration dated 19.06.2019. But the appeal was not preferred, nor even in the memo of appeal, sufficient reasons for not filing the appeal in time were disclosed. There was unexplained delay of 1 ½ years in filing the appeal. The respondent has not committed any error while dismissing the appeal preferred by the present petitioner

Held that:-The Hon’ble High Court dismissed the petition.