GSTIN Cancellation Justified Due to Delayed GST Appeal Filing Beyond 1 Year u/s 107

Marang Buru Trust Vs State of Jharkhand (Jharkhand High Court)

Conclusion: Since there was stagnant approach of filing plea u/s 107 of Central Goods and Service Tax (CGST), Act 2017 to the appellate forum post 1 year and 20 days delay therefore, the GST registration was cancelled as the same was filed beyond the statutory period of limitation.

Held: Assessee-trust was in distinct social activities in community welfare and development. It had received an SCN in Form-REG-31 regarding the cancellation of GST registration. However, assessee was

Please become a Premium member. If you are already a Premium member, login here to access the full content.