Rejection Of Appeal For Restoration Of GST Registration - Delay Of 1 Day Is Hyper Technical: Himachal Pradesh High Court

The  Himachal Pradesh High Court  has held that the rejection of an appeal for the restoration of GST registration for a delay of 1 day is hyper-technical. The division bench of  Justice Tarlok Singh Chauhan  and  Justice Virender Singh  has allowed the claim of the petitioner, stating that the view taken by the appellate authority is quite hyper-technical and academi…