GST registration Cancellation: Extension of limitation – HC remands matter back to revenue

Chenna Krishnama Charyulu Karampudi Vs Additional Commissioner Appeals (Telangana High Court) HC held that  Though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limitation of three months for a further period of one month, therefore, by extension of limitation beyond the extended period of one month delay beyond the extended period of one month cannot be condoned, we are of the view that such a stand taken by respondent No.1 may adversely affect the petitioner. This is more so because respondent No.2 had suo motu cancelled the GST...