INXL Digital Vs Additional Commissioner(Appeals-I), Central Tax
Date: November 9, 2022
Subject Matter
Registration to be restored as it was cancelled by the reason of non-filing of GST Returns due to the demise of auditor
Summary
Though the 1st respondent – appellate authority does not have any power to condone the delay in preferring an appeal under Section 107 of the CGST Act, in a given case, it is open for this Court to condone the delay by exercising its powers und…
In this petition, petitioner has sought for the following reliefs: (i) Set aside the order dated 06.10.2022 bearing Order-in-Appeal No.178/A DC-A 1/ GST/2022 passed by Respondent No.1 in Appeal No.262/2022 GST ADC A-I (GST Appeals) (Annexure-A). (ii) Allow the appeal dated: 16.08.2022 (Annexure­ F) filed by the Petitioner in Appeal No.262/2022 GST ADC A-1 (GST Appeals)…