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of <h1>Supreme Court Dismisses Appeal for Procedural Defects, Affirming Administrative Decision on Timely Filing Requirements</h1> <h3>Gurudwara Sri Guru Singh Sabha Versus The Principal Commissioner CGST & CX and Ors</h3> The SC upheld the order rejecting the petitioner's appeal due to late filing and registration cancellation. The court's decision aligned with prior ... Rejection of appeal on the ground of being filed after expiry of limitation period as envisaged under Section 107 of the Central Goods and Services Tax Act, 2017 - Registration of the Petitioner has been cancelled for failure to furnish the returns for a continuous period of six months - HELD THAT:- The instant case is squarely covered by the judgment ABDUL SATAR VERSUS THE PRINCIPAL COMMISSIONER, CENTRAL GOODS AND SERVICE TAX & CX, THE JOINT COMMISSIONER (APPEALS), CGST & CX (APPEALS), THE SUPERINTENDENT, CGST & CX, RANGE-1, RAMGARH DIVISION [2024 (3) TMI 780 - JHARKHAND HIGH COURT] where it was held that 'The provisions under sections 30, 45, 46, 47 etc. are intended at providing opportunity to the defaulter Firm so as the Firm continues its business. Therefore, a liberal approach is required to be taken in the matters like the present proceeding notwithstanding the period prescribed under section 30 of the GST Act having been lapsed', hence, the same may be disposed of in terms of the said judgment. Petition disposed off. The petitioner sought to quash an order rejecting their appeal due to late filing and canceling their registration for failure to file returns. The case was disposed of in line with a previous judgment on a similar matter.
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