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The Appellate Authority becomes functus officio once when the period of 4 months are over.

Section 107 of the CGST Act — Appeal – Delay Condonation--The petitioner challenged the order dated 09.01.2020 whereby the appeal under Section 107 (1) of the Act, 2017 has been rejected on the ground of the same being barred by limitation. The respondents vide order dated 15.10.2018 has imposed a penalty invoking the provisions of Section 129(1)(b). Against the said order, the petitioner preferred an appeal under Section 107 on 21.05.2019. The court observed that the Appellate Authority has been given the power to condone the delay of only one month and not beyond that. The Appellate Authority does not have any further powers to entertain an appeal beyond the period of 30 days after the expiry of the original period of limitation, which in other word means that the Appellate Authority becomes functus officio once when the period of 4 months is over. The court relied the judgment of the Hon’ble Supreme Court in the case of M/s N.V. International vs. State of Assam and others. And in the case of Assistant Commissioner (CT) LTU, Kakinada & Ors. -Versus- Glaxo Smith Kline Consumer Health Care Limited. Held that:- The Hon’ble High Court rejected the writ petition.
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