Delay Of 18 Months In Filing Appeal Without Reasonable Justifications: Madhya Pradesh High Court Upholds Cancellation Of GST Registration

The  Madhya Pradesh High Court  bench of  Justice Sheel Nagu and Justice Maninder S. Bhatti  has upheld the cancellation of GST registration as there was a delay of 18 months in filing the appeal without reasonable justification. The petitioner company/assessee was registered under the Goods and Services Tax Act, 2017. On account of non-filing of a return, the GST number allott…