https://www.taxtmi.com/caselaws?id=441194 The HC set aside the Commissioner (Appeal)'s order dated 17th June 2022 that rejected an appeal against cancellation of GST registration. The Commissioner (Appeal) found the appeal defective due to non-compliance with Section 107(6) CGST Act requirements including failure to provide proof of pre-deposit, absence of certified copy of impugned order, and improper authentication under Rule 26. The HC held that after rejecting the appeal on procedural grounds, the Commissioner (Appeal) lacked jurisdiction to decide on merits. The matter was remanded with directions to issue defect memo and provide opportunity for rectification. en-us Wed, 02 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441194 The HC set aside the Commissioner (Appeal)'s order dated 17th June 2022 that rejected an appeal against cancellation of GST registration. The Commissioner (Appeal) found the appeal defective due to non-compliance with Section 107(6) CGST Act requirements including failure to provide proof of pre-deposit, absence of certified copy of impugned order, and improper authentication under Rule 26. The HC held that after rejecting the appeal on procedural grounds, the Commissioner (Appeal) lacked jurisdiction to decide on merits. The matter was remanded with directions to issue defect memo and provide opportunity for rectification. Case-Laws GST Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441194