https://www.taxtmi.com/caselaws?id=438210 The statutory appeal against cancellation of GST registration had to be filed within the prescribed period, but the appellate authority could extend time on sufficient cause. Because the appeal was filed late without any request for extension, the authority had not exercised that power. The HC set aside the order rejecting the appeal as time-barred and granted the petitioners liberty to apply for extension of time, which the appellate authority was directed to consider in accordance with law. en-us Tue, 03 Jan 2023 00:00:00 +0530 Wed, 16 Apr 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438210 The statutory appeal against cancellation of GST registration had to be filed within the prescribed period, but the appellate authority could extend time on sufficient cause. Because the appeal was filed late without any request for extension, the authority had not exercised that power. The HC set aside the order rejecting the appeal as time-barred and granted the petitioners liberty to apply for extension of time, which the appellate authority was directed to consider in accordance with law. Case-Laws GST Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438210