GST Registration cancellation- HC refers matter back to primary authority

Y Screens Entertainment (India) Ltd Vs Government of AP (Andhra Pradesh HC) Issue- 3rd respondent cancelled the GST Registration of the petitioner for non filing of returns for a period of six months.  Aggrieved thereby, the petitioner filed appeal before the 2nd respondent and vide order in Special Appeal  which was dismissed on the ground that the appeal was filed with delay beyond the condonable power of the appellate authority. Learned counsel for petitioner, Smt V. Hima Bindu, would mainly urge that the petitioner has a good ground to seek for restoration of his registration and in fac...