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    <title>2024 (2) TMI 599 - ALLAHABAD HIGH COURT</title>
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    <description>HC addressed GST registration cancellation where petitioner&#039;s business license was revoked due to non-commencement within six months. Despite initial appeal rejection for procedural delay, court considered medical evidence of managing director&#039;s illness and petitioner&#039;s subsequent GST payment compliance. HC directed respondents to restore GST license within ten days, acknowledging procedural challenges and absence of appellate tribunal in U.P., emphasizing substantive justice over strict procedural adherence.</description>
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      <description>HC addressed GST registration cancellation where petitioner&#039;s business license was revoked due to non-commencement within six months. Despite initial appeal rejection for procedural delay, court considered medical evidence of managing director&#039;s illness and petitioner&#039;s subsequent GST payment compliance. HC directed respondents to restore GST license within ten days, acknowledging procedural challenges and absence of appellate tribunal in U.P., emphasizing substantive justice over strict procedural adherence.</description>
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