Rajdhani Security Force Pvt. Ltd Vs Union Of India
Date: April 25, 2022
Subject Matter
Appeal filed against GST registration cancellation after 18 Months cannot be entertained
Summary
Section 107 (1) of GST Act provides that an appeal can be preferred within a period of three (3) months from the date of the order, while Section 107 (4) of the Act stipulates that the Appellate Authority, if satisfied that the appellant was prevente…
The petitioner is challenging the order dated 23.03.2021 (Annexure A-1) passed in Appeal Case No.48/2021/Registration by the Appellate Authority-cum-Joint Commissioner, Goods and Services Tax, Bhopal Division, District-Bhopal. 2. The brief facts shows that petitioner’s company was registered under the Goods and Services Tax Act, 2017 and was alloted the registration No.23AAICR6172RIZP. Howev…