https://www.taxtmi.com/caselaws?id=394060 The Court held that the appellate authority lacked jurisdiction to condone the delay in filing an appeal against the cancellation of the Registration Certificate under the OGST Act. It emphasized the importance of adhering to statutory timelines and clarified that the Court cannot direct the authority to entertain appeals beyond the prescribed period. The petitioner was directed to submit a detailed representation to the CT & GST Officer for the restoration or re-issuance of the Registration Certificate, ensuring the rectification of defects and payment of any outstanding tax liabilities. en-us Tue, 18 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394060 The Court held that the appellate authority lacked jurisdiction to condone the delay in filing an appeal against the cancellation of the Registration Certificate under the OGST Act. It emphasized the importance of adhering to statutory timelines and clarified that the Court cannot direct the authority to entertain appeals beyond the prescribed period. The petitioner was directed to submit a detailed representation to the CT & GST Officer for the restoration or re-issuance of the Registration Certificate, ensuring the rectification of defects and payment of any outstanding tax liabilities. Case-Laws GST Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394060