2021 (11) TMI 753

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....I) ADDITIONAL COMMISSIONER (APPEALS) ORDER This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the "Act") by Sh. Shyam Lal Khinchi, M/s Om Shri Shyam Handicrafts, Plot No.17 & 18, Paliwal Garden, Saleem Kagzi Ke Piche, Sanganer, Jaipur-302029 (hereinafter also referred to as the "appellant") against the Order No.ZA0811190558....

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....e appellant has filed the appeal on 02.G7.2021 the delay of 17 months 10 days from the normal period prescribed under Section 107 (1) of CGST Act, 2017 and submitted therein that due to non filling of GST return my registration number 08ACQPK3057M1Z1 has been cancelled and now submitting all documents for accept the same. 4. Personal hearing in virtual mode through video conference was held on ....

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....he appeal and before deciding the issue of filing the appeal on merits, it is imperative that the statutory provisions be gone through, which are reproduced, below: SECTION 107. Appeals to Appellate Authority. - (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating auth....