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Restoration/re-issuance/ issuance of the Registration Certificate

Time limitation — The appeal in question against cancellation of the Registration Certificate is to be filed within a period of three months U/S. 107 of the OGST Act and, if the appeal is not filed within that period, the competent appellate authority has necessary jurisdiction to condone the delay up to a period of one month at best thereafter. When the Statute is clear about the limitation, this Court, in exercise of the jurisdiction under Article- 226 of the Constitution of India, cannot direct the appellate authority to entertain the appeal. Held that— The petitioner along with the representation, is directed to rectify all the defects and pay the balance tax, if any.

Debabrata Mishra Vs. The Commissioner of CT And GST, Addl. Commissioner, CT And GST, CT And GST Officer [2020] 21 TAXLOK.COM 100 (Orissa)

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