2025 (7) TMI 1194

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2025 passed by the Office of Commissioner of the Central Tax and Appeals-II in Appeal No. 130/JC/Central Tax/Appeal- II/Delhi/2025-26. 3. The Petitioner is a law firm which had four founding partners and was established on 30th September, 2020. It had obtained a Goods and Service Tax (hereinafter, 'GST') registration no. 07ABSFA3842K1Z1. Thereafter, during the pandemic it appears that there was a change in structure of the partnership firm as there was entry and exit of new partners. The Form 4 filed with the Registrar of Company, evidencing the exit of certain partners in March, 2021 has been placed on record. In July, 2024, there was a further change in the structure of the partnership firm and in view thereof, it is the case of the pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctive cancellation of the GST Registration. 8. On behalf of the Central Goods and Service Tax Department (hereinafter, 'Department'), it is submitted that the question as to whether the SCN was served to the Petitioner and uploaded on theGST portal or not would have to be verified by him. 9. Be that as it may, the cancellation of GST registration of the Petitioner can have an adverse impact on any firm who has business of goods and services been carried out. The rendering of services could itself come to a standstill and could result in difficulties for the entity itself. 10. There is no doubt that under Section 112 of the CGST Act, there is a period of limitation which has been fixed for filing of the appeal. The question as to wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ficer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month." 12. A perusal of the abovementioned provision would show that if there is sufficient cause shown while filing the appeal, the....