HC dismissed petitioner's appeal challenging cancellation of GST ...

Delay in filing GST returns & appeal costs GST registration cancellation.

December 20, 2024

Case Laws GST HC

HC dismissed petitioner's appeal challenging cancellation of GST registration. Petitioner filed appeal after 17 months delay, beyond 3-month limitation u/s 107 CGST Act. HC held petitioner's lethargic approach in not filing returns for 6 months and inordinate delay in filing appeal rendered it disentitled to relief. Petitioner failed to provide justification for condonation of delay.

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HC dismissed petitioner's appeal challenging cancellation of GST ...

Delay in filing GST returns & appeal costs GST registration cancellation.

December 20, 2024

Case Laws GST HC

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