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2024 (2) TMI 599 - ALLAHABAD HIGH COURTCancellation of registration of the petitioner - appeal rejected on the ground of delay and the same was filed after the expiry of the period of limitation provided for Section 107 of the U.P. GST Act - HELD THAT:- The cancellation of the registration has a very serious consequences and accordingly, considering the fact that the petitioner has been able to demonstrate that he was seriously ill during the period and on the said account could not submit the reply to the show cause notice, on account of which, his registration was cancelled. Further, it has been indicated that the petitioner has already deposited the tax along with late fee and interest and accordingly, considering the submissions advanced by learned counsel for petitioner, the respondents are directed to restore the GST Licence of the petitioner within a period of ten days from the date of communication of the order. Petition disposed off.
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