Maintainability of appeal - time limitation - Cancellation of ...

Case Laws GST

March 29, 2024

Maintainability of appeal - time limitation - Cancellation of GST registration of petitioner - failure to submit GST returns for a continuous period of six months - Despite the dismissal of the appeal on limitation grounds, the Court asserted its jurisdiction to review the original authority's decision. Recognizing the petitioner's genuine reasons and societal contributions, the Court set aside the cancellation order, directing the authority to reconsider the revocation request with reasonable opportunity for the petitioner.

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Maintainability of appeal - time limitation - Cancellation of ...

Case Laws GST

March 29, 2024

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