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GST - Highlights / Catch Notes

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Restoration of GST Registration of the Petitioner - Having ...


Court Restores GST Registration Due to COVID-19 Delays; Section 30 CGST Act Deadline Extended for Valid Reasons.

October 30, 2022

Case Laws     GST     HC

Restoration of GST Registration of the Petitioner - Having regard to the material on record and specific assertion on the part of the petitioner that it was not possible for him to seek revocation of the cancellation order on account of the covid 19 pandemic and till disposal of the appeal by respondent No.1-Appellate Authority, the said explanation offered by the petitioner in not seeking revocation of the cancellation within a stipulated period of 30 days under Section 30 of the CGST Act is to be held as valid and proper - HC

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