https://www.taxtmi.com/caselaws?id=421201 The HC disposed of a writ petition challenging a GST registration cancellation order. While the petitioner had failed to file an appeal within the statutory period under Section 107 of the U.P. GST Act, the court recognized the COVID-19 pandemic as an exceptional circumstance affecting limitation periods. Citing a SC judgment on pandemic-related extensions, the court granted the petitioner two weeks to file an appeal. If filed within this timeframe and in compliance with rules, the appellate authority was directed to consider the appeal on its merits without rejecting it on grounds of limitation. en-us Mon, 18 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421201 The HC disposed of a writ petition challenging a GST registration cancellation order. While the petitioner had failed to file an appeal within the statutory period under Section 107 of the U.P. GST Act, the court recognized the COVID-19 pandemic as an exceptional circumstance affecting limitation periods. Citing a SC judgment on pandemic-related extensions, the court granted the petitioner two weeks to file an appeal. If filed within this timeframe and in compliance with rules, the appellate authority was directed to consider the appeal on its merits without rejecting it on grounds of limitation. Case-Laws GST Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421201