Appeal dismissed due to filing beyond statutory limitation ...

Dealer's registration cancelled for non-payment; failed to revive under amnesty by clearing dues & filing returns. Delay proves fatal for petition.

Case Laws GST

August 30, 2024

Appeal dismissed due to filing beyond statutory limitation period. Petitioner's registration cancelled earlier, failed to avail amnesty scheme allowing restoration upon clearing dues. Petitioner not registered dealer during intervening period, activities unmonitored, transactions unascertainable. Petitioner did not controvert allegation of non-filing returns for six months. Law favors diligent, not indolent. Delay counted against petitioner. Petition dismissed.

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Appeal dismissed due to filing beyond statutory limitation ...

Dealer's registration cancelled for non-payment; failed to revive under amnesty by clearing dues & filing returns. Delay proves fatal for petition.

Case Laws GST

August 30, 2024

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