Dismissal of Time-barred Appeal against GST Registration cancellation – HC allows to file new appeal

Prakash Purohit Vs Commissioner, Central Goods And Service Tax (Rajasthan High Court) It is not disputed that appeal against cancellation of the GST registration can be filed within three months which can be extended by a further period of 30 days. The petitioner filed the e-appeal on 27.09.2022 but could not submit the hard-copy. The petitioner has challenged the order dated 28.09.2022 whereby his appeal has been dismissed on the ground of same being time-barred. Learned counsel relied on various HC judgments and urged that the petitioner has been left remediless for hyper-technical reason of...