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2023 (5) TMI 1017 - HC - GSTCancellation of GST registration of petitioner - Section 29 of the West Bengal Goods and Services Tax Act, 2017 read with Rule 22(3) of the West Bengal Goods and Services Tax Rules, 2017 - HELD THAT:- An appeal under sub-section (1) of Section 107 of the said Act of 2017 is required to be filed within three months from the date on which the decision or order passed under the Act is communicated to the aggrieved person, such time can be extended under Sub-section (4) thereof, subject to the condition that the aggrieved person showing sufficient cause - The Appellate Authority since has the power to extend the time to file an appeal, the petitioners, for the ends of justice, are entitled to get an opportunity to pray for such extension. The order of the Appellate Authority dated August 30, 2022 for the aforesaid reason, is set aside - Application allowed.
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