Cancellation of GST registration of petitioner - appeal barred ...

Court Remits Case for Fresh Adjudication Due to Improper Service in GST Registration Cancellation Appeal.

March 6, 2024

Case Laws GST HC

Cancellation of GST registration of petitioner - appeal barred by limitation or not - appeal was filed after a period of four months - Noting the significance of proper service of notice, the High Court emphasized the mandatory prerequisites for triggering the limitation period, including a finding on the mode of service and recording satisfaction regarding communication to the concerned party. - The Court observed deficiencies in the impugned order, specifically its failure to address the mode of service of the order and lack of satisfaction. - Setting aside the impugned order, the Court remitted the matter to the appellate authority for fresh adjudication.

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Cancellation of GST registration of petitioner - appeal barred ...

Court Remits Case for Fresh Adjudication Due to Improper Service in GST Registration Cancellation Appeal.

March 6, 2024

Case Laws GST HC

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