https://www.taxtmi.com/caselaws?id=425311 HC set aside the Appellate Order that had rejected the petitioner's GST registration cancellation appeal on grounds of limitation. The Court found that the Appellate Authority failed to apply the Supreme Court's COVID-19 directive excluding the period from 15.03.2020 to 02.10.2021 when computing limitation periods. Since the appeal was filed within the condonable period as per SC's order dated 23.09.2021, the HC restored the appeal and directed the Appellate Authority to hear the case on merits, subject to statutory compliance. en-us Tue, 12 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425311 HC set aside the Appellate Order that had rejected the petitioner's GST registration cancellation appeal on grounds of limitation. The Court found that the Appellate Authority failed to apply the Supreme Court's COVID-19 directive excluding the period from 15.03.2020 to 02.10.2021 when computing limitation periods. Since the appeal was filed within the condonable period as per SC's order dated 23.09.2021, the HC restored the appeal and directed the Appellate Authority to hear the case on merits, subject to statutory compliance. Case-Laws GST Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425311