Appeal against GST Registration Rejected for 17-Month Delay in filing

Bokna Raiyat Rojgar Committee Vs Union of India (Jharkhand High Court) Jharkhand High Court addressed a writ petition filed by Bokna Raiyat Rojgar Committee challenging the cancellation of its GST registration and the rejection of its appeal by the Additional Commissioner (Appeal). The petitioner sought to overturn the cancellation order dated May 12, 2022, issued due to non-filing of returns for six consecutive months, and the subsequent appellate order dated February 26, 2024, which dismissed the appeal as time-barred. The petitioner attributed the lapse in compliance to financial constraint...