ORDER :

UDPR, J.

The petitioner seeks writ of mandamus to set aside the impugned appeal rejection order dated 25.10.2022 passed by the 3rd respondent vide order in Appeal No.DIN 20221055AS000000D1EF in Appeal No.53/2022 (V) GST, for not filing the appeal in time coupled with the cancellation of registration issued by the 1st respondent in Form GST REG-19 r/w Rule No.22(3) of the CGST/SGST Act 2017 on 03.01.2022 as arbitrary and illegal and pass suitable orders.

2. The petitioner’s case is thus:

(a) Vide reference No.ZA3702220252053, dated 17.02.2022, the 1st respondent cancelled the GST Registration of the petitioner w.e.f., 31.01.2022 for the reason of failure on the part of the petitioner to file returns for a period of six months prior to issuance of the show-cause notice dated 02.12.2021.

(b) Aggrieved thereby, the petitioner filed appeal before the 3rd respondent and vide order in Appeal No.VIZ-GST-000-APP-042-22-23, dated 25.10.2022, the appeal was dismissed on the sole ground that the appeal was filed with a further delay of two months and twenty days and as per Section 107 of the GST Act, the delay could be condoned for a period of one month and since the appeal was exceeding th