TaxTMI 
TaxTMI 
2021 (12) TMI 212
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....he Order in Original No. ZA0811190868631 dated 27.11.2019 (hereinafter called as the "impugned order") passed by the Superintendent, CGST Range- XLIX - Beawar, Division-J, Ajmer (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.ZA081119029764A dated 11.11.2019 on account of non filing of statutory returns for a continuous period of six months. Under the referred Show Cause Notice dated 11.11.2019 an opportunity for personal hearing was also given to the appellant to appear on 14.11.2019. The appellant failed to respond to the Show Cause Notice dated 11.11.2019 on or before the given date of personal ....
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....he appeal filed against the order for cancellation of Registration to be decided are proper? 6. First of all, I take up the issue of filing the 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 authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. .... (4) The Appellate Authority may, ....
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....3B of November-2017 hence appellant was unable to file GST returns on time. However, after getting the problem solved all pending returns 'upto November-2019 returns have been filed. 8. I find that Hon'ble Supreme Court of India while disposing off Suo Motu Writ Petition (Civil) No.3 of 2020 on 08.03.2021 passed the order as under: "Due to the onset of Covid-19 pandemic, this court took suo motu cognizance of the situation arising from difficulties that might be faced by the litigants across the country in filing petitions/applications/suits/appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or under any special laws (both Central or State). By an order dated 23.03.2020 thi....
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.... Additional Commissioner (Appeals), Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where a proceeding for revision or rectification of any order is required to be undertaken, the time line for the same would stand extended as per the Hon'ble Supreme Court's order. In other words, the extension of timelines granted by Hon'ble Supreme Court vide its Order dated 27.04.2021 is applicable in respect of any appeal which is required to be filed before Joint/ Additional Commissioner (Appeals), Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where proceeding for revision or rec....