Shraddha Overseas Private Limited Vs Asst Commr, State Tax
Date: December 16, 2022
Subject Matter
Transaction cannot be suspected merely on the grounds that the GST Registration of the other-end dealer was cancelled
Summary
To conclude that the other end dealer is a non-existing dealer, there should be material to show that on the date when the Appellant had transaction with them, there was no valid registration. Also, if the cancellation of the registration of the othe…
1. This is an application to condone the delay of 33 days in filing the instant appeal. 2. We have heard Mr. Ankit Kanodia, learned counsel appearing for the appellants duly assisted by Ms. Megha Agarwal, learned Advocate and Mr. T. M. Siddique, learned counsel appearing for the respondents/State. 3. We are satisfied with the reasons assigned in the affidavit filed in support of the application. A…