The appeal deserves to be rejected on the grounds of limitation without going into the merits of the case. Therefore, the appeal has been rejected without going into merits of the case.
Section 30 of the CGST Act, 2017 — Revocation of Registration — The appellant submitted that the Proper Officer has cancelled its GSTIN due to non filing of returns for a continuous period of six months. The show cause notice for cancellation of registration was issued to the appellant on 11.11.2019. The appellant failed to respond to the SCN on or before the given date of personal hearing. Therefore the proper officer cancelled the GSTIN of the appellant vide impugned order dated 27.11.2019. Being aggrieved with the impugned order the appellant has filed the appeal. The authority observed that he appellate authority has no power to allow an appeal which is filed beyond the prescribed period.
Held that:- The Hon’ble authority rejected the appeal.
The appeal deserves to be rejected on the grounds of limitation without going into the merits of the case. Therefore, the appeal has been rejected without going into merits of the case.
Section 30 of the CGST Act, 2017 — Revocation of Registration — The appellant submitted that the Proper Officer has cancelled its GSTIN due to non filing of returns for a continuous period of six months. The show cause notice for cancellation of registration was issued to the appellant on 11.11.2019. The appellant failed to respond to the SCN on or before the given date of personal hearing. Therefore the proper officer cancelled the GSTIN of the appellant vide impugned order dated 27.11.2019. Being aggrieved with the impugned order the appellant has filed the appeal. The authority observed that he appellate authority has no power to allow an appeal which is filed beyond the prescribed period.
Held that:- The Hon’ble authority rejected the appeal.