When a Valid Reason for Non-Payment of GST is Provided, GST Registration is Reinstated

As rightly contended by the learned counsel for the petitioner, though the 1st respondent – Appellate Authority does not have any power to condone the delay in preferring an appeal under Section 107 of the CGST Act, in a given case, it is open for this Court to condone the delay by exercising its powers under Article 226 of the Constitution of India. In the instant case, it is the specific assertion of the petitioner that due to financial constraints and covid-19 pandemic and on account of bonafide reasons, unavoidable circumstances and sufficient cause, it was not possible for him to not only file the GST returns and make payment within the stipulated time. 

Loader Loading…
EAD Logo Taking too long?

Reload Reload document
| Open Open in new tab

Download [54.74 KB]

Leave a Comment

Your email address will not be published. Required fields are marked *