GST Appeal: There cannot be any condonation beyond the cap or belated period

Ramanujan Venkatesan Vs Joint Commissioner (Appeals- II) (Madras High Court) In this case date of communication to  writ petitioner qua the GST Registration cancellation order is 08.03.2022. Three months therefrom elapsed on 08.06.2022 i.e., the prescribed period qua Section 107 of CG&ST Act elapsed on 08.06.2022. Condonable period of one month thereafter elapsed on 08.07.2022. The appeal was preferred by the writ petitioner only on 08.09.2022. Law is well settled that when there is a cap, Section 5 of the Limitation Act cannot be applied and going by Simplex Infrastructure Ltd. Vs. Union...