Dealer's registration cancelled for non-payment; failed to revive under amnesty by clearing dues & filing returns. Delay proves fatal for petition.
Case-Laws
GST
Appeal dismissed due to filing beyond statutory limitation period. Petitioner's registration cancelled earlier, failed to avail amnesty scheme allowing restoration upon clearing dues. Petitioner not registered dealer during intervening period, activities unmonitored, transactions unascertainable. Petitioner did not controvert a
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