2021 (7) TMI 755

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....is appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act") by M/s Talisman Jewels Private Limited, 101, First Floor, Corporate Park, Gopal Bari, Ajmer Road, Jaipur-302001 (Raj) (hereinafter also referred to as "the appellant") against the Order No.ZA081220068392 dated 24.12.2020 (hereinafter referred to as "the impugned order") ....

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.... not file appeal on time) and request to kindly condone the delay and accept our appeal. Further, the appellant has filed the appeal on the following grounds which may be summarized as under:- Section 29(2) (c) of the CGST Act 2017 can be invoked only in case of non-filing of GST returns for a continuous period of six months. However, in the present case, returns were due to be filed only for 4 m....