Writ relief against GST cancellation remained available after a time-barred appeal, leading to restoration of registration.

A summary dismissal of a statutory appeal as time-barred does not result in merger of the original GST cancellation order, so writ interference remains available. On the pleaded facts, the petitioner's non-appearance was treated as arising from bonafide reasons, unavoidable circumstances and sufficient cause, and the Court adopted a justice-oriented approach under Articles 226 and 227. It quashed both the cancellation and appellate orders and directed restoration of GST registration, subject to the petitioner's undertaking to comply with tax and return obligations.

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Issues: Whether the dismissal of the statutory appeal as time-barred precluded writ interference with the original order of cancellation of GST registration, and whether the petitioner was entitled to quashing of the cancellation and appellate orders with restoration of registration.

Analysis: The appeal was rejected summarily on limitation and therefore did not bring about merger of the original cancellation order. In the circumstances pleaded, the petitioner's non-appearance before the authority was accepted as being attributable to bonafide reasons, unavoidable circumstances and sufficient cause. Applying a justice-oriented approach, the Court exercised writ jurisdiction under Articles 226 and 227 to interfere with both orders and direct restoration of registration, while recording the petitioner's undertaking to comply with tax and return obligations.

Conclusion: The petitioner succeeded. The cancellation order and the appellate order were quashed, and the GST registration was directed to be restored subject to compliance with the stated conditions.

Final Conclusion: The dispute was resolved in favour of restoring the petitioner's GST registration and setting aside the adverse administrative orders, without treating the dismissed appeal as a bar to writ relief.

Ratio Decidendi: A summary dismissal of an appeal as time-barred does not result in merger of the original order, and the writ court may interfere where sufficient cause and a justice-oriented basis for relief are made out.

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