TaxTMI 
TaxTMI 
2022 (4) TMI 1289
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....rder in Original No. ZA087779062333M dated 21.11.2019 (hereinafter called as the "impugned order") passed by the Superintendent, CGST Range- XXIX, Division-F, 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.ZA081119012936E dated 05.11.2019 on account of non filing of statutory returns for a continuous period of six months. Under the referred Show Cause Notice dated 05.11.2019 an opportunity for personal hearing was also given to the appellant to appear on 12.11.2019. The appellant failed to respond to the Show Cause Notice dated 27.11.2019 on or before the given date of personal hearing nor ....
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.... hearing. I find that the main issues to be decided in the instant cases are: (i) whether the appeal has been filed within the prescribed time- limit and (ii) whether or not the 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 Appe....
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....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 this court extended the period of limitation prescribed under the general law or special laws whether compoundable or not with effect from 15.03.2020 till further orders." The order dated 23.03.2020 was extended from time to time. Fu....
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....quired 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 rectification of any order is required to be undertaken, and is not applicable to any other proceedings under GST Laws." 10. Keeping view of the above directions of the Apex Court Order dated 23.09.2021 wherein it has been directed ....