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GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Cancellation of registration of petitioner - delay in filing of ...


Court Rules Appeal Should Be Heard on Merits, Not Dismissed for Delay in Filing.

January 10, 2023

Case Laws     GST     HC

Cancellation of registration of petitioner - delay in filing of appeal - the Assessee cannot be left remediless and the Appellate Authority should have entertained the appeal and decided the same on merits. The business cannot be hampered and suffered on mere technicalities of law and the Appellate Authority should have considered the appeal on merits. - HC

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