Case Law Details
Case Name : Marang Buru Trust Vs State of Jharkhand (Jharkhand High Court)
Related Assessment Year :
Courts :
All High Courts Jharkhand High Court
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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
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