https://www.taxtmi.com/forum/issue?id=117471 GST registration cancelled for non-filing of returns for six consecutive periods; statutory appeal to the appellate authority is the primary remedy and must be filed within prescribed time. Section 117 permits High Court appeals only from Appellate Tribunal orders on substantial questions of law, so direct Section 117 invocation against the original order is ordinarily not available. Adjudication without actual personal hearings may breach principles of natural justice and can be a strong ground for challenging cancellation. Administrative options include filing outstanding returns to seek revocation or applying for fresh registration; relief depends on case-specific facts. en-us Fri, 03 Sep 2021 18:18:14 +0530 Thu, 23 Jan 2025 15:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117471 GST registration cancelled for non-filing of returns for six consecutive periods; statutory appeal to the appellate authority is the primary remedy and must be filed within prescribed time. Section 117 permits High Court appeals only from Appellate Tribunal orders on substantial questions of law, so direct Section 117 invocation against the original order is ordinarily not available. Adjudication without actual personal hearings may breach principles of natural justice and can be a strong ground for challenging cancellation. Administrative options include filing outstanding returns to seek revocation or applying for fresh registration; relief depends on case-specific facts. Discussion-Forum GST Fri, 03 Sep 2021 18:18:14 +0530 https://www.taxtmi.com/forum/issue?id=117471