2025 (10) TMI 791

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.... Advocate General with Mr. Ramakant Sharma, Additional Advocate General. ORDER PER VIVEK SINGH THAKUR, JUDGE (ORAL) The petitioner has approached this Court for setting aside order dated 17.06.2023, passed by the Assistant Commissioner State Taxes and Excise (Annexure P-4) canceling registration of GST Goods and Services Tax Registration Number of the petitioner debarring him from paying ....

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....ereafter as provided under Section 107(4) of the CGST Act. 4. Once outer limit of period, which can be condoned by the authority, has been prescribed under the Act, the Appellate Authority is not competent to condone the delay beyond the one month after expiry of three months. 5. Admittedly, petitioner has also not filed any application under Section 30 or appeal under Section 107 of CGST Ac....

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....ST 8. No reply has been filed on behalf of State to the petition rather no objection has been communicate for allowing the petition but subject to payment of all payable tax along with interest, late fee and penalty etc. as payable under the relevant Act and Rules. 9 In aforesaid facts and circumstances, order dated 17.6.2023, passed for cancellation of registration of the petitioner is set ....