https://www.taxtmi.com/caselaws?id=423919 MP HC dismissed petition challenging cancellation of registration where petitioner filed appeal after 865 days delay. Court held Section 29 CGST Act deals with revocation applications while Section 107 governs appeals with three-month limitation. Circular dated 25/06/2020 only applied to Section 29 revocation applications, not Section 107 appeals. Since registration was cancelled on 04/02/2019 and appeal filed on 16/09/2019, COVID-19 related directives issued in 2020 were inapplicable. Lower appellate authority's rejection for being time-barred was upheld as justified. en-us Wed, 04 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423919 MP HC dismissed petition challenging cancellation of registration where petitioner filed appeal after 865 days delay. Court held Section 29 CGST Act deals with revocation applications while Section 107 governs appeals with three-month limitation. Circular dated 25/06/2020 only applied to Section 29 revocation applications, not Section 107 appeals. Since registration was cancelled on 04/02/2019 and appeal filed on 16/09/2019, COVID-19 related directives issued in 2020 were inapplicable. Lower appellate authority's rejection for being time-barred was upheld as justified. Case-Laws GST Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423919