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    Reasonable cause limits transfer-pricing penalties, while appellate enhancement cannot extend proceedings to transactions never included in initiation
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Restoration of a statutory GST appeal against cancellation of...

Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.

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GST August 20, 2026 Case Laws HC
Restoration of a statutory GST appeal against cancellation of registration was addressed through a High Court precedent. The writ petition was disposed of on the same terms as that precedent, reopening the appellate remedy. The appeal is to be considered on its merits rather than dismissed as time-barred.

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Acts Income Tax