In an order favouring the GST department, the Madhya Pradesh High Court has upheld an order stating that the notice for cancellation of GST registration was duly received by the assessee via mobile phone. The petitioner, M/s Yash Krishi Seva Kendra was aggrieved by the dismissal of appeal preferred under section 107 of the GST Act passed by Joint Commissioner-cum-Appellate Authority for State Goods and Service Tax whereby the said appeal has been dismissed as time-barred.
Source Taxscan
