https://www.taxtmi.com/caselaws?id=758988 The Rajasthan HC allowed a writ petition challenging cancellation of GST registration on grounds of time limitation. The court held that while statutory authorities are bound by limitation provisions under Section 107 of CGST/RGST Act, writ courts are not similarly constrained. The HC emphasized that appeals should normally be decided on merits and exercised discretion to condone delay, considering the legislative intention to facilitate commercial activities. The court restored the petitioner firm's appeal to original records, directing statutory authorities to entertain it despite expiry of limitation period. en-us Mon, 09 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 19:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758988 The Rajasthan HC allowed a writ petition challenging cancellation of GST registration on grounds of time limitation. The court held that while statutory authorities are bound by limitation provisions under Section 107 of CGST/RGST Act, writ courts are not similarly constrained. The HC emphasized that appeals should normally be decided on merits and exercised discretion to condone delay, considering the legislative intention to facilitate commercial activities. The court restored the petitioner firm's appeal to original records, directing statutory authorities to entertain it despite expiry of limitation period. Case-Laws GST Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758988