GST – Jharkhand High Court: Even though petitioner did not preferred appeal within extended period of 1 year against cancellation of registration, but the extended period of 1 month under section 107(4) fell within the period of Covid delays from 15.03.2020 till 28.02.2022, hence the Appellate authority is directed to consider the Appeal of the Petitioner - Writ petition allowed [Order attached]

03-Dec-2022 15:07:05