2022 (5) TMI 453

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....Shri Justice Sheel Nagu And Hon'ble Shri Justice Maninder S. Bhatti For the Petitioner : None For the Respondents : Shri Ankit Agrawal, Government Advocate ORDER The petitioner is challenging the order dated 23.03.2021 (Annexure A-1) passed in Appeal Case No.48/2021/Registration by the Appellate Authority-cum-Joint Commissioner, Goods and Services Tax, Bhopal Division, District-Bhopal. 2. The....

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....to consideration of provisions under Section 107 of GST Act, dismissed the appeal as time barred. 5. We have heard learned counsel for respondents and perused the records produced by respondents. 6. Perusal of the records shows that the order of cacellation of registration was passed way back on 19.06.2019 and the appeal was preferred by the petitioner on 30.01.2021. Thus, the appeal was preferr....