https://www.taxtmi.com/caselaws?id=427664 The Allahabad HC allowed a petition challenging the cancellation of registration on grounds of time limitation. The petitioner's registration was cancelled ex-parte without proper hearing date in the show cause notice, violating natural justice principles. The HC relied on Singh Group case precedent and found that government notifications had suspended limitation periods from March 2020 to August 2021. The Appellate Authority incorrectly rejected the appeal as time-barred when it was filed within the extended limitation period on September 18, 2021. The HC set aside the order and remitted the matter for fresh consideration treating the appeal as within limitation. en-us Mon, 12 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427664 The Allahabad HC allowed a petition challenging the cancellation of registration on grounds of time limitation. The petitioner's registration was cancelled ex-parte without proper hearing date in the show cause notice, violating natural justice principles. The HC relied on Singh Group case precedent and found that government notifications had suspended limitation periods from March 2020 to August 2021. The Appellate Authority incorrectly rejected the appeal as time-barred when it was filed within the extended limitation period on September 18, 2021. The HC set aside the order and remitted the matter for fresh consideration treating the appeal as within limitation. Case-Laws GST Mon, 12 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427664