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GST - Highlights / Catch Notes

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Condonation of delay in filing of appeal - Cancellation of GST ...


Appeal Dismissed for Late Filing: GST Registration Cancellation Appeal Exceeds 90+30 Day Limit by Six Months.

May 3, 2023

Case Laws     GST     HC

Condonation of delay in filing of appeal - Cancellation of GST registration of petitioner - The appeal of petitioner has been filed after a period of 6 months, over and above the statutory limitation of 90 + 30 days. - The dismissal of the appeal by R1 is seen to be in order. - HC

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