Revocation of GST Registration – Appellate Authority not decided appeal on merits – HC allows filing of Application

Balaji Engineering Works Vs Union of India & Ors. (Bombay High Court) GST Registration Certificate of the Petitioner is cancelled vide order dated 20.01.2021. The appeal filed by the Petitioner is dismissed by the Appellate Authority only on the ground that the Petitioner did not avail the remedy under Section 30 of the CGST Act. Appellate Authority did not venture into the merits of the matter only on the ground that the Petitioner did not file an Application before the Authority for revoking the cancellation of the registration and dismissed the appeal. No discussion on merit has taken p...