Exclusion of rectification periods renders the GST appeal within condonable limits, making its summary dismissal unsustainable. Issue Whether the Appellate Authority can summarily dismiss a first appeal as time-barred without providing an opportunity to explain the delay, and whether the time spent bona fide pursuing statutory rectification proceedings under Section 161 must be excluded when… Read More »

Cancelled GST registration must be restored upon filing all pending returns and paying dues. Issue Whether a proprietorship whose GST registration was cancelled for non-filing of returns for six months is entitled to restoration of its registration under the proviso to Rule 22(4) based on coordinate bench precedents, subject to clearing all statutory dues. Facts… Read More »

GST registration cancellation is void if the show cause notice fails to specify the default period. Issue Whether a GST registration can be validly cancelled for non-filing of returns when the underlying Show Cause Notice (SCN) and subsequent cancellation order completely fail to specify the exact months or period of default, thereby violating principles of… Read More »