https://www.taxtmi.com/caselaws?id=415191 The appeal against the cancellation of GST registration was rejected due to a delay of over one month, which was deemed not condonable by the appellate authority. Despite the appellant's financial constraints attributed to the Covid-19 crisis, the authority upheld the statutory limitation period, citing the case of M/s Singh Enterprises. The appellant's plea for consideration based on merit was dismissed as the authority emphasized adherence to statutory timelines, ultimately rejecting the appeal solely on grounds of limitation without delving into the substantive issues raised by the appellant. en-us Tue, 16 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415191 The appeal against the cancellation of GST registration was rejected due to a delay of over one month, which was deemed not condonable by the appellate authority. Despite the appellant's financial constraints attributed to the Covid-19 crisis, the authority upheld the statutory limitation period, citing the case of M/s Singh Enterprises. The appellant's plea for consideration based on merit was dismissed as the authority emphasized adherence to statutory timelines, ultimately rejecting the appeal solely on grounds of limitation without delving into the substantive issues raised by the appellant. Case-Laws GST Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415191