Delayed Appeal for revocation of GST cancellation cannot be rejected without assigning proper reasons

Deepak Vasude Asrani Chugh HUF Vs Joint Commissioner of GST Appeals (Karnataka High Court) In this case petitioner has explained the delay in seeking revocation of the GST cancellation by contending that the same was due to Covid-19 pandemic and on account of bonafide reasons and sufficient cause, I am of the considered opinion that the Appellate Authority I respondent No.1 clearly committed an error in summarily rejecting the appeal filed by the petitioner and also rejecting the request to condone the delay in filing the appeal without assigning proper, valid and cogent reasons and that the s...