https://www.taxtmi.com/caselaws?id=760907 A delayed GST appeal against cancellation of registration was not rejected solely on limitation because the taxpayer had filed returns up to the date of cancellation and paid the outstanding tax, interest and late fee. The Court found the belated appeal fit to be received and considered on merits in the overall facts and circumstances. The appellate order was quashed, and the matter was remanded to the appellate authority for fresh consideration on merits after granting a reasonable opportunity to the taxpayer. en-us Thu, 14 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760907 A delayed GST appeal against cancellation of registration was not rejected solely on limitation because the taxpayer had filed returns up to the date of cancellation and paid the outstanding tax, interest and late fee. The Court found the belated appeal fit to be received and considered on merits in the overall facts and circumstances. The appellate order was quashed, and the matter was remanded to the appellate authority for fresh consideration on merits after granting a reasonable opportunity to the taxpayer. Case-Laws GST Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760907