https://www.taxtmi.com/caselaws?id=761273 The HC allowed 17 writ petitions challenging the Appellate Authority's rejection of GST appeals filed beyond the statutory time limit under Haryana Goods and Services Tax Act, 2017. While the Appellate Authority correctly applied the Act's provisions regarding time limits, the HC exercised jurisdiction under Article 226 to condone delay. The Court held that filing within prescribed time limits is not a prerequisite for hearing appeals under Section 107, emphasizing the need to balance statutory finality with effective remedies for businessmen facing wrongful GST registration cancellations. The HC directed the Appellate Authority to hear and decide the appeals on merits within stipulated timeframe. en-us Thu, 24 Oct 2024 00:00:00 +0530 Fri, 27 Jun 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761273 The HC allowed 17 writ petitions challenging the Appellate Authority's rejection of GST appeals filed beyond the statutory time limit under Haryana Goods and Services Tax Act, 2017. While the Appellate Authority correctly applied the Act's provisions regarding time limits, the HC exercised jurisdiction under Article 226 to condone delay. The Court held that filing within prescribed time limits is not a prerequisite for hearing appeals under Section 107, emphasizing the need to balance statutory finality with effective remedies for businessmen facing wrongful GST registration cancellations. The HC directed the Appellate Authority to hear and decide the appeals on merits within stipulated timeframe. Case-Laws GST Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761273