https://www.taxtmi.com/caselaws?id=435873 Gauhati HC set aside GST registration cancellation order dated 11.11.2021 and appellate authority's order dated 16.01.2023. The petitioner's GST registration was cancelled without personal notice, violating natural justice principles. The appellate authority failed to consider SC's extension of limitation order when rejecting the revocation appeal filed beyond the statutory 30-day period. HC found the authorities ignored SC precedent regarding limitation extension and remanded the matter back to departmental authority for reconsideration of the revocation prayer, emphasizing revenue interests require the petitioner to remain within GST regime for statutory compliance. en-us Mon, 30 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435873 Gauhati HC set aside GST registration cancellation order dated 11.11.2021 and appellate authority's order dated 16.01.2023. The petitioner's GST registration was cancelled without personal notice, violating natural justice principles. The appellate authority failed to consider SC's extension of limitation order when rejecting the revocation appeal filed beyond the statutory 30-day period. HC found the authorities ignored SC precedent regarding limitation extension and remanded the matter back to departmental authority for reconsideration of the revocation prayer, emphasizing revenue interests require the petitioner to remain within GST regime for statutory compliance. Case-Laws GST Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435873