Rejection of petitioner's appeal u/s 107 of the Central Goods...

Rejection of petitioner's appeal u/s 107 of the Central Goods and Services Tax Act, 2017 for cancellation of GST registration. Petitioner explained delay in availing appellate remedies due to mitigating circumstances. Petitioner afforded opportunity to be heard in proceedings relating to revocation application but was remiss in not availing the same. Petitioner not afforded opportunity at threshold stage as impugned show cause notice did not specify date and time for personal hearing. Petitioner granted one more opportunity to satisfy proper officer of its existence at material time and continuance. Petitioner's application for revocation before proper officer restored. Petition disposed of.