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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Condonation of delay in filing appeal before appellate authority ...


Court Upholds Order on Delay in GST Appeal; Suggests Applying for New Registration Post Revocation.

December 16, 2022

Case Laws     GST     HC

Condonation of delay in filing appeal before appellate authority - Revocation of cancellation of 'GST' registration - non filing of GST returns - In the case on hand, computed from 01.03.2022, 90 days period elapsed on 30.05.2022 and further condonable period of one month elapsed on 30.06.2022. - no ground to interfere with the impugned order. - Before writing the sequitur and dropping the curtains on the captioned writ petition, it is deemed appropriate to record that this Writ Court is informed that it is open to writ petitioner to apply for GST registration afresh. - HC

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