https://www.taxtmi.com/caselaws?id=414798 The court dismissed the writ petition, upholding the cancellation of GST registration without a hearing. The court found that the relaxation of the limitation period due to COVID-19 did not apply in this case, as the cancellation occurred before the pandemic. The cancellation was deemed valid under Section 29(2)(c) of the Uttarakhand Goods and Service Tax Act, 2017, as the petitioner failed to file returns. Additionally, the petitioner's late appeal filing beyond the prescribed limitation period was not excused. The court concluded that the cancellation order did not violate principles of natural justice and was within the Assistant Commissioner's jurisdiction. en-us Thu, 30 Sep 2021 00:00:00 +0530 Fri, 28 Mar 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414798 The court dismissed the writ petition, upholding the cancellation of GST registration without a hearing. The court found that the relaxation of the limitation period due to COVID-19 did not apply in this case, as the cancellation occurred before the pandemic. The cancellation was deemed valid under Section 29(2)(c) of the Uttarakhand Goods and Service Tax Act, 2017, as the petitioner failed to file returns. Additionally, the petitioner's late appeal filing beyond the prescribed limitation period was not excused. The court concluded that the cancellation order did not violate principles of natural justice and was within the Assistant Commissioner's jurisdiction. Case-Laws GST Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414798