https://www.taxtmi.com/caselaws?id=423921 The HC allowed a petition challenging the dismissal of an appeal against GST registration cancellation. The appellate authority had rejected the appeal as time-barred, being filed after 2 years and 7 months against the 3-month statutory limit (extendable by 1 month). The court found that the appellate authority failed to consider when the cancellation order was actually communicated to the petitioner, which is crucial for calculating the limitation period under Section 107(1). The matter was remanded to the appellate authority for fresh consideration focusing on the communication date of the order. en-us Wed, 11 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423921 The HC allowed a petition challenging the dismissal of an appeal against GST registration cancellation. The appellate authority had rejected the appeal as time-barred, being filed after 2 years and 7 months against the 3-month statutory limit (extendable by 1 month). The court found that the appellate authority failed to consider when the cancellation order was actually communicated to the petitioner, which is crucial for calculating the limitation period under Section 107(1). The matter was remanded to the appellate authority for fresh consideration focusing on the communication date of the order. Case-Laws GST Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423921