https://www.taxtmi.com/caselaws?id=450483 The Allahabad HC allowed a petition challenging GST registration cancellation where the appeal was filed after four months. The HC held that the appellate authority failed to establish mandatory prerequisites for limitation period commencement, specifically not recording the mode of service or satisfaction that the order was communicated to the assessee. The tribunal was misdirected in law by neglecting these mandatory requirements. The HC set aside the appellate authority's order dated 28.09.2022 and remitted the matter for fresh adjudication in accordance with law. en-us Thu, 30 Nov 2023 00:00:00 +0530 Mon, 28 Apr 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450483 The Allahabad HC allowed a petition challenging GST registration cancellation where the appeal was filed after four months. The HC held that the appellate authority failed to establish mandatory prerequisites for limitation period commencement, specifically not recording the mode of service or satisfaction that the order was communicated to the assessee. The tribunal was misdirected in law by neglecting these mandatory requirements. The HC set aside the appellate authority's order dated 28.09.2022 and remitted the matter for fresh adjudication in accordance with law. Case-Laws GST Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450483