Rajpurohit Brothers Vs Commissioner, Central Tax, Jaipur
Date: November 10, 2022
Subject Matter
Appeal for the restoration of GST registration cannot be rejected on hyper-technical grounds
Summary
The petitioner has been left remediless for hyper-technical reason of the appeal against cancellation of GST registration not being filed in time. HELD BY HC: It cannot be denied that the petitioner herein would not be able to continue with his busin…
Heard learned counsel for the parties and perused the material available on record. The petitioner was dealer registered under the GST Act. The registration of the petitioner came to be cancelled by the competent authority vide order dated 11.04.2022. It is not disputed that appeal against cancellation of the GST registration can be filed within three months which can be extended by a further peri…