Court Upholds GST Registration Cancellation Due to Late Appeal and Non-Compliance with Filing Requirements.

The High Court dismissed the petition contesting the rejection of an appeal against the cancellation of GST registration due to non-compliance with GST REG 2017. The petitioner failed to submit returns as required under section 39 of the CGST Act, 2017. A show cause notice was issued on January 15, 2023, and the GST registration was canceled the same day. The petitioner appealed on March 28, 2024, 403 days late, exceeding the three-month statutory limit under section 107(1) of the CGST Act, 2017. The Court found no grounds for relief, citing the petitioner's delay and non-compliance. .....

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