{"id":69454,"date":"2024-06-20T15:53:30","date_gmt":"2024-06-20T10:23:30","guid":{"rendered":""},"modified":"2024-06-20T15:53:30","modified_gmt":"2024-06-20T10:23:30","slug":"court-allows-business-to-resume-after-setting-aside-revocation-due-to-late-appeal-under-cgst-act-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69454","title":{"rendered":"Court Allows Business to Resume After Setting Aside Revocation Due to Late Appeal Under CGST Act Section 107."},"content":{"rendered":"<p>Court Allows Business to Resume After Setting Aside Revocation Due to Late Appeal Under CGST Act Section 107.<br \/>Case-Laws<br \/>GST<br \/>HC dismissed the appeal u\/s 107 of CGST Act due to late filing. Petitioner&#39;s registration was cancelled for not furnishing returns u\/s 39. Respondents claimed non-compliance, but no tax evasion. HC noted suspending license harms revenue. Petitioner filed returns promptly post show cause. Orders rejecting revocation set aside. Petition disposed off, allowing petitio<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=78683\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Court Allows Business to Resume After Setting Aside Revocation Due to Late Appeal Under CGST Act Section 107.Case-LawsGSTHC dismissed the appeal u\/s 107 of CGST Act due to late filing. Petitioner&#39;s registration was cancelled for not furnishing returns u\/s 39. Respondents claimed non-compliance, but no tax evasion. HC noted suspending license harms revenue. Petitioner filed &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69454\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Court Allows Business to Resume After Setting Aside Revocation Due to Late Appeal Under CGST Act Section 107.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69454","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69454","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69454"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69454\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}