https://www.taxtmi.com/caselaws?id=411927 The Commissioner allowed the appeal under Section 107 of the Central Goods and Service Tax Act, 2017 against the cancellation of GST registration. The delay in filing the appeal due to the COVID-19 pandemic was condoned, considering the impact on the appellant's ability to meet deadlines. The appellant demonstrated post-cancellation compliance by filing pending returns, paying penalties, and clearing liabilities. The Commissioner directed the proper officer to review the revocation application, emphasizing the appellant's efforts towards compliance and future adherence to filing requirements. en-us Thu, 15 Jul 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411927 The Commissioner allowed the appeal under Section 107 of the Central Goods and Service Tax Act, 2017 against the cancellation of GST registration. The delay in filing the appeal due to the COVID-19 pandemic was condoned, considering the impact on the appellant's ability to meet deadlines. The appellant demonstrated post-cancellation compliance by filing pending returns, paying penalties, and clearing liabilities. The Commissioner directed the proper officer to review the revocation application, emphasizing the appellant's efforts towards compliance and future adherence to filing requirements. Case-Laws GST Thu, 15 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411927