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2022 (3) TMI 740 - HC - GSTCancellation of registration of petitioner - non-filing of return for consecutively six months - time limitation - appealable order or not as per Section 107 of GST Act - appeal rejected on the sole ground that the appeal could not be entertained, because it is filed beyond the limitation period of three months and the condonable period of one month - HELD THAT:- The order passed by the Appellate Authority only on the ground of delay may not be justifiable in view of the extraordinary situation, where Covid – 19 situation had intervened. The impugned orders are set aside and the matter is remitted back to the respondents, where, the appeal shall be entertained and considered on merits and it may be decided at the earliest, taking into account the conditions imposed or observations made by the learned Judge - petition allowed by way of remand.
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