Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The petition was dismissed due to the appeal being filed beyond the limitation period without a proper explanation for the delay. The High Court held that it cannot condone the delay under extraordinary jurisdiction when the petitioners failed to provide valid grounds. The Supreme Court precedent in Singh Enterprises case affirmed that there is no power to condone delay after the expiry of the 30-day period. Consequently, no interference was warranted in the impugned orders canceling the GST registration.
The petition was dismissed due to the appeal being filed beyond the limitation period without a proper explanation for the delay. The High Court held that it cannot condone the delay under extraordinary jurisdiction when the petitioners failed to provide valid grounds. The Supreme Court precedent in Singh Enterprises case affirmed that there is no power to condone delay after the expiry of the 30-day period. Consequently, no interference was warranted in the impugned orders canceling the GST registration.
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