https://www.taxtmi.com/caselaws?id=434244 Article/commentary explains that, in a suitable GST case, Article 226 writ jurisdiction may be used to restore a cancelled registration where strict limitation would unfairly prevent a small business from continuing trade and livelihood. It notes that the registration had been cancelled for non-filing of returns and the appeal rejected as time-barred, but the Court treated limitation as a rule of finality rather than a complete bar to substantive rights. Relief was linked to hardship from the pandemic and medical emergency, together with protection of revenue through filing compliance and payment of dues, interest, penalty and late fees. en-us Thu, 16 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434244 Article/commentary explains that, in a suitable GST case, Article 226 writ jurisdiction may be used to restore a cancelled registration where strict limitation would unfairly prevent a small business from continuing trade and livelihood. It notes that the registration had been cancelled for non-filing of returns and the appeal rejected as time-barred, but the Court treated limitation as a rule of finality rather than a complete bar to substantive rights. Relief was linked to hardship from the pandemic and medical emergency, together with protection of revenue through filing compliance and payment of dues, interest, penalty and late fees. Case-Laws GST Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434244