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2020 (3) TMI 290 - HC - GSTCondonation of delay in filing appeal - Cancellation of GST Registration - Section 29(2) of CGST Act - HELD THAT:- In the impugned order, there is no consideration to the grounds mentioned in the memo of appeal regarding non-communication of the order to the petitioner and start of period of limitation from the date of communication or knowledge of the order. The appellate authority has passed the said order without considering the aforesaid grounds. The matter is remanded back to the appellate authority to decide the question of delay afresh without being influenced by the previous order - Petition allowed by way of remand.
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