https://www.taxtmi.com/caselaws?id=769723 The HC dismissed the petitioner's appeal challenging GST registration cancellation as time-barred. The registration was cancelled on 08.07.2022 for failure to file returns for six months, but the appeal was filed on 29.09.2023, exceeding the statutory limitation period by over one year and three months. Under Section 107 of CGST Act 2017, appeals must be filed within three months, with maximum one-month condonation of delay. The court held that appellate authorities have no power to condone delays beyond 30 days after the normal appeal period expires, completely excluding Section 5 of the Limitation Act. The petitioner's lethargic approach and non-compliance with GST return requirements further justified dismissal. en-us Fri, 25 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769723 The HC dismissed the petitioner's appeal challenging GST registration cancellation as time-barred. The registration was cancelled on 08.07.2022 for failure to file returns for six months, but the appeal was filed on 29.09.2023, exceeding the statutory limitation period by over one year and three months. Under Section 107 of CGST Act 2017, appeals must be filed within three months, with maximum one-month condonation of delay. The court held that appellate authorities have no power to condone delays beyond 30 days after the normal appeal period expires, completely excluding Section 5 of the Limitation Act. The petitioner's lethargic approach and non-compliance with GST return requirements further justified dismissal. Case-Laws GST Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769723