https://www.taxtmi.com/caselaws?id=443618 The SC reviewed a case involving GST registration cancellation and appeal time limits. The appellant's appeal was initially time-barred due to delayed filing beyond the prescribed four-month period under Section 107 of CGST Act, 2017. Despite procedural limitations, the SC directed the lower authorities to consider the appeal on merits without strict adherence to limitation periods, effectively providing relief to the appellant. en-us Tue, 12 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443618 The SC reviewed a case involving GST registration cancellation and appeal time limits. The appellant's appeal was initially time-barred due to delayed filing beyond the prescribed four-month period under Section 107 of CGST Act, 2017. Despite procedural limitations, the SC directed the lower authorities to consider the appeal on merits without strict adherence to limitation periods, effectively providing relief to the appellant. Case-Laws GST Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443618