GST Appeal delay condoned; registration suspended due to lapse; re-hearing ordered with conditions for lapses; Covid-19 infection caused delay.
Case-Laws
GST
Jurisdiction to condone delay in filing GST Appeal. Suspension of registration. Petitioner's lapse in not submitting tax returns for six consecutive months. Impugned order would prevent Petitioner from conducting business, necessitating fresh registration. Allowing re-hearing before State Tax Officer, subject to conditions for laps
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