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Whether appeal filed is time barred due to delay/ non-submission of hard copy with the appellate authorities ?
TRT-2026-506
Issue Favourable to Tax Payer ?:- yes
Held - It is not disputed that appeal against cancellation of the GST registration can be filed within thirty days which can be extended by a further period of 30 days. The petitioner Poonamchand Saran filed the e-appeal in time but could not submit the hard-copy. On the other hand, the petitioner Mohan Singh failed to submit an appeal against the cancellation order dated 09.05.2022. The petitioner Poonamchand has challenged the order dated 09.....
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