Delayed GST appeal on cancellation of registration should be heard on merits when dues are paid and returns filed.

A delayed GST appeal against cancellation of registration was not rejected solely on limitation because the taxpayer had filed returns up to the date of cancellation and paid the outstanding tax, interest and late fee. The Court found the belated appeal fit to be received and considered on merits in the overall facts and circumstances. The appellate order was quashed, and the matter was remanded to the appellate authority for fresh consideration on merits after granting a reasonable opportunity to the taxpayer.

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Issues: Whether the appellate order rejecting the appeal against cancellation of GST registration should be interfered with and the appeal directed to be considered on merits despite delay.

Analysis: The petitioner had filed GST returns up to the date of cancellation and had remitted the outstanding tax dues together with interest and late fee. In the overall facts and circumstances, the belated appeal was considered fit to be received and examined on merits rather than rejected solely on delay.

Conclusion: The impugned appellate order was quashed and the matter was remanded to the appellate authority for reconsideration on merits after providing a reasonable opportunity to the petitioner.

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