https://www.taxtmi.com/caselaws?id=433155 The HC quashed the impugned order of the first appellate authority and the contested order cancelling the petitioner's registration, revoked the cancellation, and set aside the show-cause notice dated 24.05.2019. The court held the appeal to the appellate authority was belated by two years and one month and thus not condonable under the statute despite the death of the officer managing affairs and other disabilities. The matter is remitted for the authority to issue a fresh show-cause notice with requisite particulars and to decide the matter after following due procedure. en-us Thu, 22 Dec 2022 00:00:00 +0530 Mon, 01 Sep 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433155 The HC quashed the impugned order of the first appellate authority and the contested order cancelling the petitioner's registration, revoked the cancellation, and set aside the show-cause notice dated 24.05.2019. The court held the appeal to the appellate authority was belated by two years and one month and thus not condonable under the statute despite the death of the officer managing affairs and other disabilities. The matter is remitted for the authority to issue a fresh show-cause notice with requisite particulars and to decide the matter after following due procedure. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433155