Proper service and satisfaction of communication to the assessee are essential for triggering the limitation period under Section 107 of the CGST Act, and the revenue's approach in considering the consequences of cancellation of registration is crucial.

JUDGMENT :

1. Heard Shri Prathamesh Upadhyay, learned counsel for the petitioner and Shri Bipin Kumar Pandey, learned Additional Chief Standing Counsel for the respondents-State.

2. The GST registration of the petitioner was cancelled by the authority/Assistant Commissioner, Noida Sector-10/respondent No.3 in the first instance by the order dated 04.03.2022. 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 dated 28.09.2022 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 Section 107 of the CGST Act on the footing that the appeal was barred by limitation. The impugned order references the provisions of Section 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.

4. Section 107 of the Central Goods and Services Tax Act, 2017 pari materia with Section 107 of the Uttar Pradesh Goods and Services Tax Act are relevant part which provide for limitation and the same are extracted hereunder:

"Section 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.

(2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order.

(3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application.

(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."

5. Section 169 of the Act provides for manner of service of notice, decision/order or summons which is relevant to the controvery is reproduced hereunder:

"Section 169. Service of notice in certain circumstances-

(1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:—

(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable