Delay Of 18 Months In Filing Appeal Without Reasonable Justifications: Madhya Pradesh High Court Upholds Cancellation Of GST Registration
2 years, 7 months ago

Delay Of 18 Months In Filing Appeal Without Reasonable Justifications: Madhya Pradesh High Court Upholds Cancellation Of GST Registration

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The Madhya Pradesh High Court bench of Justice Sheel Nagu and Justice Maninder S. Bhatti has upheld the cancellation of GST registration as there was a delay of 18 months in filing the appeal without reasonable justification. Section 107 of the GST Act provides that an appeal can be preferred within a period of three months from the date of the order. The court observed that the order of cancellation of registration was passed way back on 19.06.2019 and the appeal was preferred by the petitioner on 30.01.2021. The court held that the total period during which the appeal ought to have been preferred was four months from the date of cancellation of registration.

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