2020 (3) TMI 1204

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....Advocate: None Heard learned counsel for the petitioner and Mr. Sunil Mishra, learned counsel for the State, GST authorities. Pursuant to the show cause notice issued by the GST authorities, the petitioner supplied all the documents and on consideration of the same vide order dated 27.03.2019, Registration Certificate of the petitioner was cancelled. The petitioner should have filed appeal befor....

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....rtificate is to be filed within a period of three months U/S. 107 of the OGST Act and, if the appeal is not filed within that period, the competent appellate authority has necessary jurisdiction to condone the delay up to a period of one month at best thereafter. When the Statute is clear about the limitation, this Court, in exercise of the jurisdiction under Article- 226 of the Constitution of In....