Delayed GST appeal maintainable; revocation possible after paying dues. Time spent in wrong forum excluded.
Case-Laws
GST
Maintainability of appeal u/s 107 against cancellation of GST registration due to non-filing of returns discussed. Delay in filing appeal could have been condoned under sub-sections (3) and (4) as appeal filed within seven months from cancellation order. Appellate authority could alternatively grant opportunity to approach u/s 30 for revocation after paying applicabl
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