2023 (4) TMI 542

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....nish P Bhojani.,Advocate) For the Respondents : Sri.Jeevan J Neeralagi., Advocate For R2 & R3; Sri. Madanan R Pillai, CSG For R1 ORDER The petitioner is aggrieved by the order dated 27.09.2021 [Annexure-A], and by this order the petitioner's GST registration is cancelled. It is seen from the order of cancellation that the third respondent, on perusal of the reply and the submissions made at the....

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.... beyond four months that is permissible under the provisions of Sections 107(1) and 107(4) of the Central Goods and Services Tax Act, 2017. 3. Sri Jeevan J Neeralagi and Sri Madanan R Pillai, the learned counsels for the respective respondents, submit that the petitioner cannot have any grievance with the appellate authority's order refusing to condone the delay in view of the fact that the statu....