GST Registration Cancellation by Mistake of Accountant: HC Condones Delay in appeal

Sathya Furnitures Vs Assistant Commissioner (ST) (FAC) (Madras High Court) Mrs. Ranganayaki, learned Additional Government Pleader accepts notice  for the respondent and is armed with instructions to enable a disposal of the matter at this juncture. 2. The petitioner has approached this Court belatedly seeing as the impugned order is dated 11.08.2022. To be noted that the impugned order has been passed under the provisions of Tamil Nadu Goods and Services Tax Act, 2017 (in short ‘Act’) and an appeal ought to have been filed under Section 107 within a period of 120 days (90 + an ex...