HC directed dept. to hear appeal belatedly filed against GST cancellation after filing of returns & payment of tax on merits.

Delay in filing of appeal against order rejecting application for revocation of cancellation of registration was to be condoned on filing of returns and payment of tax by assessee and appeal was to be heard on merit.

HIGH COURT OF GAUHATI in REDOLENCE TEA INDUSTRIES vs UNION OF INDIA, (2023) 5 Centax 285 (Gau.) [03-02-2023]