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Limitation period u/s 107 can be extended in case of non-comunication of notice.

Section 107 of the CGST Act, 2017— Period of Limitation The writ applicant was issued show cause notice under section 29(2) of the CGST, Act for cancellation of GST registration on the ground that the petitioner has failed to furnish the return for a continuous period of six months and, accordingly, directed to furnish the return within seven days. The Petitioner submitted that this show cause notice was not served to him, therefore, the petitioner could not file the return within the stipulated seven working days and accordingly, his GST registration was cancelled. The Petitioner filed an Appeal under section 107 of the Act and same has been rejected by the impugned order on the ground of delay. The petitioner claimed that the notice was issued to him through e-mail belonging to his erstwhile consultant, who did not forward the said e-mail nor communicated receipt of such e-mail.

Held that:- The Hon’ble High Court allowed the writ petition and quashed the order passed by the Appellate Authority and remanded the matter back to Appellate Authority to decide the question of delay afresh, without being influenced the previous order. — Lakhan Singh Chauhan And Company, M/S Parmanand Traders, M/S Navaakar Real Estates Vs. Union of India And Others [2020] 21 TAXLOK.COM 078 (MP)