https://www.taxtmi.com/caselaws?id=435874 Gauhati HC disposed of petition challenging GST registration cancellation due to non-filing of statutory returns. Petitioner attributed default to COVID-19 financial losses and filed appeal beyond limitation period. Court held that since appeal was pending before Appellate Authority and no prejudice caused to revenue or third parties, matter need not be remanded. HC exercised inherent power to condone delay, directing Appellate Authority to decide revocation appropriately. Respondent authority directed to intimate outstanding dues till cancellation date, which petitioner must deposit if required. Petition disposed of with directions for compliance. en-us Fri, 03 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435874 Gauhati HC disposed of petition challenging GST registration cancellation due to non-filing of statutory returns. Petitioner attributed default to COVID-19 financial losses and filed appeal beyond limitation period. Court held that since appeal was pending before Appellate Authority and no prejudice caused to revenue or third parties, matter need not be remanded. HC exercised inherent power to condone delay, directing Appellate Authority to decide revocation appropriately. Respondent authority directed to intimate outstanding dues till cancellation date, which petitioner must deposit if required. Petition disposed of with directions for compliance. Case-Laws GST Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435874