The Himachal Pradesh High Court has recently set aside the order of the Additional Commissioner (Appeals), Central Goods and Services Tax which had categorically rejected the appeal for restoration of the GST registration the assessee for delay of one day. Assistant Commissioner, Una Circle, CGST Division, Himachal Pradesh had rejected the application for revocation of the GST registration vide order dated 25.10.2021 and the appeal filed against the same was dismissed by the respondent only on account of its being barred by one day.
Source Taxscan
