A division bench of the Rajasthan High Court has restored an appeal against the order cancelling GST Registration on the ground that the assessee failed to submit the hard copies after filling the appeal through online within the prescribed time. The assessee, Poonamchand Saran filed appeal against cancellation of the GST registration. As per the Act, the appeal can be filed within thirty days which can be extended by a further period of 30 days. The petitioner Poonamchand Saran filed the e-appeal in time but could not submit the hard-copy. On the other hand, the petitioner Mohan Singh failed to submit an appeal against the cancellation order dated 09.05.2022. The petitioner Poonamchand has challenged the order dated 09.09.2022 whereby his appeal has been dismissed on the ground of same being time-barred. The petitioner Mohan Singh has raised the grievance of not being able to file an appeal on account of unavoidable reasons.
Source Taxscan
