GST registration cancellation appeal dismissed for filing beyond statutory time limit under Section 107

The Commissioner (Appeals) Central GST, Jaipur dismissed an appeal filed against registration cancellation order on grounds of time limitation. The appellant filed appeal on 17.11.2021 against order dated 21.11.2019, exceeding the prescribed three-month period plus additional one-month condonable period under Section 107 of Central GST Act, 2017. No sufficient cause was shown for delay. The appellate authority held it lacked power to entertain appeals beyond the statutory time limit and rejected the appeal without examining merits.

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Issues:
- Filing of appeal beyond prescribed time limit under Section 107(1) of CGST Act, 2017.
- Whether the appeal filed against the order for cancellation of Registration is proper.

Analysis:
1. The appellant filed an appeal before the Appellate Authority against the Order in Original passed by the adjudication authority for cancellation of GST registration due to non-filing of returns. The appellant cited reasons for the delay in filing the appeal, mentioning that the accountant did not provide login details, hindering the filing of returns for two years.

2. The Appellate Authority examined the appeal's timeliness as per Section 107 of the CGST Act, 2017. The appellant filed the appeal beyond the prescribed period, seeking condonation for the delay. The Authority noted that the delay of more than one month is not condonable under the Act unless sufficient cause is demonstrated. The appellant did not provide grounds for the delay in filing the appeal within the stipulated period.

3. Referring to the Hon'ble Supreme Court's order concerning the extension of limitation periods due to the Covid-19 pandemic, the Appellate Authority considered the circular issued by CBIC regarding the extension of timelines under GST Law. The Authority emphasized that the extension granted by the Supreme Court was applicable to appeals filed before specific authorities against quasi-judicial orders.

4. Citing a Supreme Court judgment in a similar case, the Authority highlighted that the appellate authority cannot entertain appeals filed beyond the prescribed period, as per Section 35 of the CGST Act, 2017. The judgment emphasized the limitation on the authority's power to condone delays beyond the specified timeframe.

5. Consequently, the Appellate Authority concluded that since the appeal was filed after the expiry of the prescribed period and the additional condonable period, it must be rejected on grounds of limitation without delving into the case's merits. The appeal was thus rejected based on the limitation issue, and the case was disposed of accordingly.

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