{"id":69775,"date":"2024-08-09T11:31:00","date_gmt":"2024-08-09T06:01:00","guid":{"rendered":""},"modified":"2024-08-09T11:31:00","modified_gmt":"2024-08-09T06:01:00","slug":"delayed-gst-appeal-maintainable-revocation-possible-after-paying-dues-time-spent-in-wrong-forum-excluded","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69775","title":{"rendered":"Delayed GST appeal maintainable; revocation possible after paying dues. Time spent in wrong forum excluded."},"content":{"rendered":"<p>Delayed GST appeal maintainable; revocation possible after paying dues. Time spent in wrong forum excluded.<br \/>Case-Laws<br \/>GST<br \/>Maintainability of appeal u\/s 107 against cancellation of GST registration due to non-filing of returns discussed. Delay in filing appeal could have been condoned under sub-sections (3) and (4) as appeal filed within seven months from cancellation order. Appellate authority could alternatively grant opportunity to approach u\/s 30 for revocation after paying applicabl<\/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=80297\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delayed GST appeal maintainable; revocation possible after paying dues. Time spent in wrong forum excluded.Case-LawsGSTMaintainability of appeal u\/s 107 against cancellation of GST registration due to non-filing of returns discussed. Delay in filing appeal could have been condoned under sub-sections (3) and (4) as appeal filed within seven months from cancellation order. Appellate authority could &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69775\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Delayed GST appeal maintainable; revocation possible after paying dues. Time spent in wrong forum excluded.&#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-69775","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69775","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=69775"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69775\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}