Cancellation/suspension of registration of petitioner - delay of ...

Case Laws GST

June 17, 2022

Cancellation/suspension of registration of petitioner - delay of 865 days in filing appeal - The limitation under Section 107 of the Act of 2017 is three months which is evident from the perusal of the statutory provision contained in Section 107 of the Act of 2017. However, Section 29 of the Act of 2017 is entirely different and only deals with the application for revocation of cancellation of registration. - The reasoning given by the lower Appellate Authority are just and proper. Circular issued by the CBIC is of no assistance to petitioner inasmuch as the same only deals with Section 29 of the Act of 2017 and not with Section 107 of the Act of 2017 - HC

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Cancellation/suspension of registration of petitioner - delay of ...

Case Laws GST

June 17, 2022

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