TaxTMI 
TaxTMI 
2021 (11) TMI 972
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.... to as "the appellant") against the Order in Original No. ZA081119035840K dated 14.11.2019 (hereinafter called as the "impugned order") passed by the Superintendent, CGST Range- IX, Division-B, Jaipur (hereinafter referred as the "adjudication authority/ Proper Officer"). 2. Brief facts of the case are that the appellant was issued a Show Cause Notice in Form GST REG-17 having reference No.ZA0810190592061 dated 24.10.2019 on account of non filing of statutory returns for a continuous period of six months. Under the referred Show Cause Notice dated 24.10.2019 an opportunity for personal hearing was also given to the appellant to appear on 01.11.2019. The appellant failed to respond to the Show Cause Notice dated 24.10.2019 on or before th....
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....on the appellant as it is unable to carry on its day to day operations and to file pending returns which in turn causing hardship to vendors as their GSTR-2A are not updated/populated on time. Revocation of such registration by your honour would be in the interest of revenue as the appellant is desirous to pay all the pending dues within due course. In view of above, Hon'ble Additional Commissioner (Appeals) CGST, Jaipur is requested to allow the appeal and revoke the GSTIN of the appellant 4. Personal hearing in the matter was held on 12.11.2021 through virtual mode wherein Shri Vipin Khandelwal, Advocate/Authorized Representative of the appellant appeared for personal hearing on behalf of the appellant. During the course of hear....
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....hat being aggrieved with the impugned order the appellant has filed instant appeal by delay of normal period prescribed under Section 107(1) of CGST Act, 2017 as mentioned below: S. No. Order No. and date Appeal required to be filed 1 Date of filing Appeal No. of days delayed after stipulated time (1) (2) (3) (4) (5) 1 ZA081119035840K dated 14.11.2019 13.02.2020 28.09.2021 As per SC orders and after giving 30 days of condonation period by the appellate authority, the appellant has filed their appeal late by 2 days I find that though the delay in filing the appeal is condonable only for a further period of one month provided that the appellant was prevented by sufficie....
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....f limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 02.10.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2021, if any, shall become available with effect from 03.10.2021. 2) In cases where the limitation would have expired during the period between 15.03.2020 till 02.10.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 03.10.2021. In the event the actual balance period of limitation remaining, with effect from 03.10.2021, is greater than 90 days, that longer period shall apply." 9. In the above context, I also find that the CBIC, New Delhi vide Circular No. 1....
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....0.2021. I find that the instant appeal has been filed by the appellant on 28.09.2021 against the impugned order dated 14.11.2019 by delay of more than one month from the normal period prescribed under Section 107(1) of the Central Goods and Service Tax Act, 2017. I also find that though the delay in filing the appeal is condonable only for a further period of one month provided that the appellant was prevented by sufficient cause from presenting the appeal is shown and the delay of more than one month is not condonable under the provisions of sub section (4) of Section 107 of the Central Goods and Service Tax Act, 2017. 11. In view of above stated facts, the appellant has filed this appeal beyond the prescribed period that too after expi....