DIAL FOR COOL Vs. STATE OF U. P.

JUDGEMENT

(1.) Heard Shri Prathamesh Upadhyay, learned counsel for the petitioner and Shri Bipin Kumar Pandey, learned Additional Chief Standing Counsel for the respondentsState.

(2.) The GST registration of the petitioner was cancelled by the authority/Assistant Commissioner, Noida Sector10/respondent No.3 in the first instance by the order dtd. 4/3/2022. The petitioner carried the said order in appeal before the learned appellate authority/Additional Commissioner, Grade-2 (Appeal)-Ist, State Tax, Noida.

(3.) The petitioner has assailed the order dtd. 28/9/2022 passed by the learned appellate authority/Additional Commissioner, Grade-2 (Appeal)-Ist, State Tax, Noida, wherein the learned appellate authority has rejected the appeal filed by the petitioner under Sec. 107 of the CGST Act on the footing that the appeal was barred by limitation. The impugned order references the provisions of Sec. 107 of the Act and notices that the period of limitation of three months has been provided for filing the appeal. In this case the appeal was filed after a period of four months and was accordingly barred by limitation.