Condonation of delay in filing appeal - Cancellation of GST ...
GST
May 11, 2022
Condonation of delay in filing appeal - Cancellation of GST registration - the total period during which the appeal ought to have been preferred was four months from the date of cancellation of registration dated 19.06.2019. However, despite lapse of four months, the appeal was not preferred by the appellant/petitioner, nor even in the memo of appeal, sufficient reasons for not filing the appeal in time were disclosed. There was unexplained delay of 1 ½ years in filing the appeal - the respondent No.4 has not committed any error while dismissing the appeal preferred by the present petitioner - HC
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