2022 (5) TMI 637

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....icate of the Petitioner is cancelled vide order dated 20.01.2021. The Petitioner filed First Appeal on 29.09.2021. The delay in filing the Appeal was condoned, however, the Appeal was dismissed on the ground that the Petitioner ought to have preferred a remedy under Section 30 of the CGST Act to file an application for revocation of cancellation of the GST Registration Certificate. 3] We have hea....

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....revocation of the order cancelling the registration before the Authority. Instead, the Petitioner preferred an appeal. The Appellate Authority has rightly came to the conclusion. 7] Upon perusal of the order passed by the Appellate Authority, it appears, did not discuss the matter on merits. Only on the ground that the present Petitioner had an opportunity to comply with the provisions of the reg....