https://www.taxtmi.com/caselaws?id=424527 HC held that although Section 107(1) and (4) CGST Act strictly limit the appellate authority's power to condone delay to one additional month beyond the initial three-month period, rigid application of this bar in the present case would leave the petitioner remediless, as the GST Tribunal under Section 109 has not yet been constituted. Considering that the dispute concerns suo motu cancellation of GST registration for non-filing of returns, HC found that denial of any appellate scrutiny would be unjust. The impugned orders were set aside and the matter was remanded to the original authority to reconsider the petitioner's registration cancellation and pass fresh orders in accordance with law. en-us Mon, 27 Jun 2022 00:00:00 +0530 Fri, 12 Dec 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424527 HC held that although Section 107(1) and (4) CGST Act strictly limit the appellate authority's power to condone delay to one additional month beyond the initial three-month period, rigid application of this bar in the present case would leave the petitioner remediless, as the GST Tribunal under Section 109 has not yet been constituted. Considering that the dispute concerns suo motu cancellation of GST registration for non-filing of returns, HC found that denial of any appellate scrutiny would be unjust. The impugned orders were set aside and the matter was remanded to the original authority to reconsider the petitioner's registration cancellation and pass fresh orders in accordance with law. Case-Laws GST Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424527