An Appeal u/s 107 of CGST Act against cancellation of GST registration cannot be denied solely because remedy u/s 30 of CGST Act was not exercised by the assessee
Last updated: 05 November 2022
Court :
Karnataka High Court
Brief :
The Hon'ble Karnataka High Court in M/sShailaja Chandrashekar v. Additional Commissioner of Central Tax (Appeals), [Writ Petition No. 17778/ 2022 (T-RES) dated October 13, 2022] held that an Appeal under Section 107 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") against the cancellation of a GST registration cannot be disregarded just because the assessee did not avail the remedy under Section 30 of the CGST Act.
Citation :
Writ Petition No. 17778/ 2022 (T-RES) dated October 13, 2022
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Bimal Jain
Published in GST
Views : 288
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