Contractor's GST Registration Restored Despite Missed Appeal Deadline; Court Urges Rule Amendments for Fairness.
Case-Laws
GST
The petitioner, a contractor enrolled under the GST Act, 2017, had his GSTN registration canceled due to non-filing of returns for six months. Despite claiming to have handed over documents to an accountant, the petitioner failed to file an appeal within the statutory 90-day period due to being unaware of the proceedings. The court held that the Bombay High Cour
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