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GST - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Revocation of cancellation of the registration of petitioner - ...


High Court Criticizes Authority for Denying Delay Condonation in Appeal, Urges Better Procedural Handling to Avoid Court Cases.

April 19, 2022

Case Laws     GST     HC

Revocation of cancellation of the registration of petitioner - non-filing of returns for continuous period of six months - In the peculiar facts and circumstances, the authority ought to have condoned the delay which unfortunately was not done, despite the writ applicant having made a fervent request for condonation of delay in filing appeal seeking revocation of cancellation of registration. - On account of procedural lapses, the High Court should not be flooded with writ applications. The procedural aspects should be looked into by the authority concerned very scrupulously and deligently. Why unnecessarily give any dealer a chance to make a complaint before this Court when it could have been easily avoided by the department. - HC

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