https://www.taxtmi.com/caselaws?id=435181 The HC set aside the Appellate Authority's order dismissing petitioner's appeal against GST registration cancellation. The court found violation of natural justice principles as no personal notice was served before suspension and cancellation, with notice only uploaded on department's website. Despite time limitation issues under Rule 23(1) of GST Rules 2017, the court exercised inherent power to condone delay, noting that revocation would benefit revenue collection and cause no prejudice to third parties. The court directed the Appellate Authority to re-hear the appeal on merits regarding revocation of GST registration cancellation. en-us Fri, 03 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435181 The HC set aside the Appellate Authority's order dismissing petitioner's appeal against GST registration cancellation. The court found violation of natural justice principles as no personal notice was served before suspension and cancellation, with notice only uploaded on department's website. Despite time limitation issues under Rule 23(1) of GST Rules 2017, the court exercised inherent power to condone delay, noting that revocation would benefit revenue collection and cause no prejudice to third parties. The court directed the Appellate Authority to re-hear the appeal on merits regarding revocation of GST registration cancellation. Case-Laws GST Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435181