ORDER

1. The petitioner is challenging the order dated 23.03.2021 (Annexure A-1) passed in Appeal Case No.48/2021/Registration by the Appellate Authority-cum-Joint Commissioner, Goods and Services Tax, Bhopal Division, District-Bhopal.

2. The brief facts shows that petitioner's company was registered under the Goods and Services Tax Act, 2017 and was alloted the registration No.23AAICR6172RIZP. However, on account of non-filing of return, the GST number allotted to the petitioner was cancelled. Against cancellation, the petitioner preferred an appeal before the respondent No.4. The said appeal has been dismissed vide order dated 23.03.2021, which is being sought to be impugned in the present petition.

3. No one appeared even in the second round when the case was called.

4. Learned counsel for respondents submits that registration of the petitioner was cancelled on 19.06.2019, against which the petitioner herein preferred an appeal on 30.01.2021 and then the appeal was taken up on 16.03.2021, the Appellate Authority taking into consideration of provisions under Section 107 of GST Act, dismissed the appeal as time barred.

5. We have heard learned counsel for respondents and perused the re