https://www.taxtmi.com/caselaws?id=421623 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. en-us Fri, 10 Dec 2021 00:00:00 +0530 Wed, 02 Apr 2025 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421623 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. Case-Laws GST Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421623