https://www.taxtmi.com/caselaws?id=423432 The HC disposed of a writ petition regarding GST registration cancellation where the petitioner's appeal was filed beyond the prescribed limitation period under Section 107 of GST Act, 2017. Following a previous batch decision in similar circumstances, the court granted relief to restore registration despite the time-barred appeal. The petitioner was directed to file pending returns and pay outstanding taxes, interest, penalties and fees within 45 days, after which registration would be automatically revived. The court acknowledged that while the Appellate Commissioner correctly applied statutory limitations, overwhelming reasons existed to grant restoration relief to the petitioner. en-us Tue, 01 Feb 2022 00:00:00 +0530 Thu, 03 Apr 2025 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423432 The HC disposed of a writ petition regarding GST registration cancellation where the petitioner's appeal was filed beyond the prescribed limitation period under Section 107 of GST Act, 2017. Following a previous batch decision in similar circumstances, the court granted relief to restore registration despite the time-barred appeal. The petitioner was directed to file pending returns and pay outstanding taxes, interest, penalties and fees within 45 days, after which registration would be automatically revived. The court acknowledged that while the Appellate Commissioner correctly applied statutory limitations, overwhelming reasons existed to grant restoration relief to the petitioner. Case-Laws GST Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423432