In the instant case the appeal has been filed by the appellant with the delay of 17 months 10 days from the normal period prescribed under Section 107 (1) of CGST Act, 2017. The appeal has been rejected as time barred without going into the merits of case.
Section 107 of the CGST Act, 2017 — Time barred — The appellant’s registration has been cancelled due to non filing of pending GST returns and not paid tax. The application for cancellation of registration has been also rejected due to that Taxpayer neither attended PH nor responded to the query raised by this office. Being aggrieved with the impugned orders, the appellant has filed the appeal after a delay of 17 months 10 days from the normal period prescribed under Section 107 (1) of the Act, 2017. The authority observed that the appellant has filed appeal with the delay of 17 months 10 days from the normal period prescribed under Section 107 (1) of the Act, 2017. Delay in filing the appeal is condonable only for a further period of one month provided only in case of sufficient cause is shown by the appellant. There is no reason given by the appellant for acceptance of appeal beyond the normal period prescribed.
Held that:- The Hon’ble authority rejected the appeal as time barred.
In the instant case the appeal has been filed by the appellant with the delay of 17 months 10 days from the normal period prescribed under Section 107 (1) of CGST Act, 2017. The appeal has been rejected as time barred without going into the merits of case.
Section 107 of the CGST Act, 2017 — Time barred — The appellant’s registration has been cancelled due to non filing of pending GST returns and not paid tax. The application for cancellation of registration has been also rejected due to that Taxpayer neither attended PH nor responded to the query raised by this office. Being aggrieved with the impugned orders, the appellant has filed the appeal after a delay of 17 months 10 days from the normal period prescribed under Section 107 (1) of the Act, 2017. The authority observed that the appellant has filed appeal with the delay of 17 months 10 days from the normal period prescribed under Section 107 (1) of the Act, 2017. Delay in filing the appeal is condonable only for a further period of one month provided only in case of sufficient cause is shown by the appellant. There is no reason given by the appellant for acceptance of appeal beyond the normal period prescribed.
Held that:- The Hon’ble authority rejected the appeal as time barred.