https://www.taxtmi.com/caselaws?id=423622 The Punjab and Haryana HC allowed a petition challenging cancellation of GST registration filed beyond the prescribed time limit. The court relied on precedent from Aarcity Builders Private Limited case, holding that petitioner was entitled to benefit of notifications extending limitation periods. The court ruled that strict application of limitation would defeat the constitutional right to livelihood. HC directed that if petitioner files revocation application within 30 days of receiving certified copy, it would be deemed within limitation and decided on merits. en-us Thu, 26 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423622 The Punjab and Haryana HC allowed a petition challenging cancellation of GST registration filed beyond the prescribed time limit. The court relied on precedent from Aarcity Builders Private Limited case, holding that petitioner was entitled to benefit of notifications extending limitation periods. The court ruled that strict application of limitation would defeat the constitutional right to livelihood. HC directed that if petitioner files revocation application within 30 days of receiving certified copy, it would be deemed within limitation and decided on merits. Case-Laws GST Thu, 26 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423622