J U D G M E N T

DHARMESH SHARMA, J.

1. These batch of petitions emanate from the orders handed down by the Appellate Authority, wherein the Appellate Authority has negated the stand of the petitioners thereby dismissing their appeals on the ground of limitation as per Section 107 of the Central and Goods Services Tax Act, 2017, (1CGST Act.). The petitioners also seek the quashing of the Show Cause Notices, (2SCN) issued to them by the respondents and the restoration of their respective GST, (3Goods and Services Tax) registrations.

2. The main two issues of the petitioners herein are: -

i) Whether the Appellate Authority under Section 107(4) of the CGST Act is authorized to condone the delay in filing an appeal beyond one month after the expiration of the three-month period specified in Subsection (1) of Section 107 for filing an appeal against a decision or order issued by an adjudicating authority under the CGST Act? and

ii) Whether the appellate authority is empowered to condone a delay beyond the thirty-day period prescribed under Subsection (4) of Section 107 of the Act of 2017 or not, this Court, in exercising its extraordinary jurisdiction under Article 226 of the Consti