13. In this regard, we tind that the proviso to Section 100(2) of the CGST Act, 2017. begins with the phrase "Provided that the Appellate Authority may," and ends with the phrase "allow it to be presented within a further period not exceeding thirty days. ", These phrases clearly convey the fact that the Appellate Authority has a discretion. i.e.. they mayor may not allow the appeal case to be presented within a further period not exceeding thirty days. depending upon the facts and circumstances of the case. Accordingly, it also becomes clear that even this discretionary power is restricted to a further period not exceeding thirty days, beyond the normal time limit of initial 30 days from the date of communication of the order. Apart from the same, the phrase "if it is satisfied that the Appellant was prevented by a sufficient cause from presenting the appeal", conveys the fact that sufficient cause for the delay should be expressly put forth by the Appellant, and even in the event of doing so, the Appellate Authority shall entertain the same, only if it is satisfied with the cause shown. Therefore, we are of the considered opinion that the question of allowing the appeal to be presented, even for the ~. extended time limit of another 30 days as prescribed in the statute, does not arise " in the instant case.
