RANCHI, India, Nov. 5 -- Jharkhand High Court issued the following order on Oct. 6:

1. Heard.

2. The instant writ petition has been filed for grant of following reliefs :

" (A) For quashing and setting aside the Order in Appeal No. 211/CGST/RAN/2025 dated 26.06.2025 (Annexure-4) passed by the Respondent No. 2, whereby the said Appellate Authority has been pleased to dismiss the Appeal dated 27.02.2025 (Annexure-3) filed by the Petitioner, challenging the Order for Cancellation of GST Registration dated 14.12.2023 (Annexure-2), only on the ground of limitation, without giving any adequate opportunity of hearing to the Petitioner to explain the reasons of delay in filing the said appeal, which was occurred due to the fact that all the operation of the business was closed since January, 2023 due to financial crunch as well as personal family problems.

(B) After setting aside the above appellate Order dated 26.06.2025 (Annexure-4), the matter may be remanded back to the Appellate Authority i.e. the Respondent No. 2 to pass a fresh order on the appeal of the Petitioner, for restoration of its GST Registration, after granting adequate opportunity of hearing to the Petitioner and after condoning the delay in filing the said appeal by the Petitioner."

3. The admitted facts are that the appeal against the original order dated 14th December, 2023 was filed by the petitioner only on 27th February, 2025 through online mode which was beyond the prescribed period of limitation for filing appeal as per Sections 107(1) and 107(4) of the CGST Act, 2017. The provisions of Sections 107(1) and 107(4) of the said Act read as under :

"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 Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

(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."

4. A plain reading of Section 107 (supra) makes it clear that the appellate authority can condone delay only up to one month beyond the standard three months filing period and this is being so held by the Division Bench of this Court in Marang Buru Trust vs. State of Jharkhand (2024) 25 Centax 270 (Jhar.), wherein the facts were that the petitioner had not filed return for continuous period of six months like in the instant case and appeal against the order of cancellation of registration was filed after delay of 1 year and 20 days which was beyond the period of three months prescribed under Section 107(1) of the CGST Act, 2017 and this Court categorically held that no appeal beyond the period of four months can be entertained by the appellate authority.

5. Having said so, we find no merit in this writ petition and dismiss the same in limine.

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