Revocation of GST registration: Court grants relief to petitioner due to lack of opportunity for personal hearing.
Case-Laws
GST
Rejection of petitioner's appeal u/s 107 of the Central Goods and Services Tax Act, 2017 for cancellation of GST registration. Petitioner explained delay in availing appellate remedies due to mitigating circumstances. Petitioner afforded opportunity to be heard in proceedings relating to revocation application but was remiss in not availing the same. Petitione
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