Late GST Appeal Dismissed: Statutory Limitation Bars Challenge to Registration Cancellation Under Section 107

Late GST Appeal Dismissed: Statutory Limitation Bars Challenge to Registration Cancellation Under Section 107Case-LawsGSTHC dismissed petitioner’s appeal as time-barred under Section 107 of CGST Act, 2017. The appeal was filed on 29.09.2023, approximately

Late GST Appeal Dismissed: Statutory Limitation Bars Challenge to Registration Cancellation Under Section 107
Case-Laws
GST
HC dismissed petitioner's appeal as time-barred under Section 107 of CGST Act, 2017. The appeal was filed on 29.09.2023, approximately one year and three months beyond the prescribed limitation period. The court held that the appellate authority lacks power to entertain appeals beyond the statutory 30-day extension period. The petitioner's failure to file regular r

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