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GST - Highlights / Catch Notes

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Maintainability of appeal - time limitation - Cancellation of ...


Appeal on GST Registration Cancellation Reopened Due to Missing Communication Date in Deputy Commissioner's Order.

June 17, 2022

Case Laws     GST     HC

Maintainability of appeal - time limitation - Cancellation of GST registration of petitioner - There is no material available on record to establish as to when the order passed by the Deputy Commissioner Sales Tax was communicated to the petitioner. That was the crucial fact for being ascertained as it would be that date from which the period of limitation for preferring the appeal would have commend. - Matter restored before the appellate authority - HC

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