Delay in Filing Appeal Against Cancellation of GST Registration Condoned to Restore Business Activities Delay in Filing Appeal Against Cancellation of GST Registration Condoned to Restore Business Activities Issue Whether an Appellate Authority should condone the delay in filing a statutory appeal under Section 107 of the CGST/RGST Act when the cancellation of GST registration… Read More »
Appellate Delay Caused by Portal-Only Service Condoned and Restored for Adjudication on Merits Issue Whether an appeal dismissed as time-barred under Section 107 should be condoned and restored for a decision on merits when the underlying Show Cause Notice and Order-in-Original were served exclusively via the GST portal without separate acknowledgment or effective communication. Facts… Read More »
Composite GST Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Quashed Issue Whether a consolidated Show Cause Notice (SCN) issued under Section 73 of the CGST/SGST Act covering multiple financial years (2019–20 to 2021–22) is legally sustainable, or if the tax authorities are mandated to issue separate notices for each… Read More »