https://www.taxtmi.com/caselaws?id=424631 The HC set aside the cancellation of petitioner's GST registration and the dismissal of appeal for exceeding limitation period. While acknowledging that delay beyond the extended one-month period cannot technically be condoned under Section 107(1) of CGST Act, the court expressed concern about the severe impact on the petitioner, especially with no GST Tribunal available as remedy. The matter was remanded to the authority for reconsideration, with direction to the petitioner to file all required returns during this process. The writ petition was disposed of without costs. en-us Thu, 30 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424631 The HC set aside the cancellation of petitioner's GST registration and the dismissal of appeal for exceeding limitation period. While acknowledging that delay beyond the extended one-month period cannot technically be condoned under Section 107(1) of CGST Act, the court expressed concern about the severe impact on the petitioner, especially with no GST Tribunal available as remedy. The matter was remanded to the authority for reconsideration, with direction to the petitioner to file all required returns during this process. The writ petition was disposed of without costs. Case-Laws GST Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424631