The petitioner's appeal against cancellation of GST registration ...
Delayed GST appeal allowed after precedent; GSTR non-filing condoned on conditions.
September 16, 2024
Case Laws GST HC
The petitioner's appeal against cancellation of GST registration was filed beyond the condonation period prescribed u/s 107(4) of the GST Act. The petitioner had not filed GSTR returns for over six months. In an identical batch of matters, the Madras High Court allowed writ petitions subject to fulfilling certain conditions. Following this precedent, the Court allowed the present writ petition on conditions agreed upon by the petitioner's counsel and not objected to by the respondents' counsel.
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