Deepak Vasude Asrani Chugh HUF Vs Joint Commissioner (Appeals-II), Central Tax
Date: August 25, 2022
Subject Matter
Delayed appeal for revocation of GST registration cancellation cannot be rejected without assigning proper reasons
Summary
In view of the fact that the petitioner has explained the delay in seeking revocation of the GST cancellation by contending that the same was due to Covid-19 pandemic and on account of bonafide reasons and sufficient cause, I am of the considered opi…
In this petition, petitioner has sought for the following reliefs: (i) Setting aside the impugned Order-in-Appeal dated 25.10.2021 bearing GST A.No. 74/2021- 22 A-II(JC), OIA No. 150/JC-AII/GSTN/2021, DIN 20211057000000999A50, and File GAPPL/ADC/GSTP/161 7/2021-APPEAL­O/o COMMR-CGST-APPL-II-BENGALURUI / 450809/2021(3) passed by the 1 st respondent (Annexure ‘A’); (ii) Setting…