https://www.taxtmi.com/caselaws?id=418682 HC quashed GST registration cancellation orders despite appeals being time-barred under Section 117 of TNGST Act, 2017. While appellate authorities correctly rejected delayed appeals as they cannot exercise jurisdiction beyond statutory provisions, HC found overwhelming reasons to restore registrations. Petitioners' registrations were cancelled for non-filing of returns for six months under Section 29. Despite being given opportunities through Central Government notifications to revoke cancellations, petitioners failed to respond. HC held keeping petitioners outside GST regime serves no useful purpose and causes revenue leakage. Petitioners directed to file pending returns with tax, interest, and penalties within 45 days. Petition allowed with safeguards. en-us Mon, 31 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418682 HC quashed GST registration cancellation orders despite appeals being time-barred under Section 117 of TNGST Act, 2017. While appellate authorities correctly rejected delayed appeals as they cannot exercise jurisdiction beyond statutory provisions, HC found overwhelming reasons to restore registrations. Petitioners' registrations were cancelled for non-filing of returns for six months under Section 29. Despite being given opportunities through Central Government notifications to revoke cancellations, petitioners failed to respond. HC held keeping petitioners outside GST regime serves no useful purpose and causes revenue leakage. Petitioners directed to file pending returns with tax, interest, and penalties within 45 days. Petition allowed with safeguards. Case-Laws GST Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418682