https://www.taxtmi.com/caselaws?id=762420 The HC dismissed a writ petition challenging GST registration cancellation. The petitioner trust failed to file mandatory returns for six consecutive months and did not respond to the show cause notice within the stipulated period. Registration was cancelled in November 2022. The subsequent appeal filed in December 2023 was dismissed due to delay beyond the three-month statutory limitation period under Section 107 of CGST Act. The court upheld both the cancellation order and appellate authority's dismissal, finding no grounds for interference given the petitioner's non-compliance with statutory requirements and significant procedural delays. en-us Mon, 18 Nov 2024 00:00:00 +0530 Tue, 01 Jul 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762420 The HC dismissed a writ petition challenging GST registration cancellation. The petitioner trust failed to file mandatory returns for six consecutive months and did not respond to the show cause notice within the stipulated period. Registration was cancelled in November 2022. The subsequent appeal filed in December 2023 was dismissed due to delay beyond the three-month statutory limitation period under Section 107 of CGST Act. The court upheld both the cancellation order and appellate authority's dismissal, finding no grounds for interference given the petitioner's non-compliance with statutory requirements and significant procedural delays. Case-Laws GST Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762420