GST Registration Cancellation Upheld Due to Late Appeal Filing Beyond 3-Month Limit; No Natural Justice Violation Found.
Case-Laws
GST
Cancellation of GST registration without providing opportunity to be heard violated principles of natural justice. Appeal filed by petitioner rejected due to expiry of limitation period u/s 107 of CGST Act, 2017. Show cause notice issued to petitioner for failure to furnish returns for six consecutive months. Petitioner claimed no reply filed within stip
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