Statutory provisions of limitations on GST Appeal Filing are binding: Orissa HC

Debabrata Mishra Vs Commissioner of CT And GST (Orissa High Court) In the case of Debabrata Mishra Vs Commissioner of CT & GST, the Orissa High Court addressed a writ petition challenging the cancellation of GST registration. The petitioner’s registration certificate was canceled by the GST authorities on March 27, 2019, following a show cause notice. As per Section 107 of the OGST Act, an appeal against such cancellation should be filed within three months, with an additional one-month period allowed for condonation of delay. However, the petitioner filed the appeal beyond this permissi...