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of HC dismissed petitioner's appeal as time-barred under Section 107 of CGST Act, 2017. The appeal was filed on 29.09.2023, approximately one year and three months beyond the prescribed limitation period. The court held that the appellate authority lacks power to entertain appeals beyond the statutory 30-day extension period. The petitioner's failure to file regular returns and late appeal submission precluded any relief. The court found no perversity in the original registration cancellation order and upheld the appellate authority's decision, thereby conclusively rejecting the petitioner's challenge to the GST registration cancellation.
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