https://www.taxtmi.com/caselaws?id=419703 The HC disposed of a writ petition challenging GST registration cancellation, directing the petitioner to file an appeal with the Appellate Authority within two weeks despite the limitation period having expired. The court acknowledged that COVID-19 circumstances prevented timely filing of the statutory appeal under Section 107. Following precedent, the HC permitted this exceptional approach, allowing the belated appeal to be considered on merits, provided the petitioner complied with the specified timeframe and conditions. en-us Tue, 15 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419703 The HC disposed of a writ petition challenging GST registration cancellation, directing the petitioner to file an appeal with the Appellate Authority within two weeks despite the limitation period having expired. The court acknowledged that COVID-19 circumstances prevented timely filing of the statutory appeal under Section 107. Following precedent, the HC permitted this exceptional approach, allowing the belated appeal to be considered on merits, provided the petitioner complied with the specified timeframe and conditions. Case-Laws GST Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419703