Ashok Kumar v. the UOI and Others
Case brief
What is this about?
GST registration cancellation appeal; Order under Section 107 CGST Act dismissing appeal; cancellation Reference No.ZA020424008536Y dated 18.04.2024 upheld; writ petition entertained as GST Appellate Tribunal non-functional; Tribunal now functional; disposal with liberty to file Section 112 CGST Act appeal within 30 days; appeal deemed filed within limitation; decision on own merits by Tribunal; pending miscellaneous applications disposed; Himachal Pradesh High Court, Shimla; Ashok Kumar Contractor v. Union of India; transitional directions post-operationalisation of GSTAT.
What did the court decide?
Direction and liberty to the petitioner to approach the GST Appellate Tribunal by filing an appeal under Section 112 of the CGST Act latest by 30 days; such appeal to be treated as filed within limitation and to be considered and decided by the Tribunal on its own merits, in accordance with law; pending miscellaneous application(s) disposed of.