14.Dec.2019: GST Registration was cancelled 25.Sep.2021: Appeal against Cancellation order was filed 29.Nov.2021: First Appellate Authority rejected the Appeal on the basis of it being time barred Petitioner apprached Jharkhand High Court.

Court held that due to COVID period from 15.Mar.2020 - 28.Feb.2022 was excluded as per Supreme Court Order Time period to file Appeal is 3 months plus 1 month condonation Therefore appeal is within time limit

Title: Bikash Nirala vs The Joint Commissioner (Appeals) CGST Ranchi Court: Jharkhand High Court Citation: W.P.(T) No. 2988 of 2022 Dated: 29-Nov-2022 #GSTrejection #GSTappeal #GSTcompliance