Delayed appeal against cancelled GST registration despite no SCN reply or Section 39 returns allowed with costs
Case-Laws
GST
The dominant issue was whether an appeal against cancellation of GST registration, filed long after the statutory period, should be entertained despite the assessee's failure to respond to the SCN and to furnish returns under Section 39 of the CGST Act. Relying on its interim approach extending time for filing GST appeals and noting that the assessee's contention
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