https://www.taxtmi.com/caselaws?id=762466 The Allahabad HC dismissed a petition challenging GST registration cancellation where the petitioner failed to file an appeal within the prescribed 30-day limitation period. The Court held that despite its extraordinary jurisdiction under Article 226, it cannot condone delay without sufficient grounds. Citing SC precedents in Singh Enterprises and Mafatlal Industries, the Court emphasized that constitutional courts must respect legislative intent and statutory mechanisms. The petitioner provided no valid reason for the delay, and the Limitation Act's Section 5 was excluded from GST proceedings. The HC concluded that constitutional jurisdiction cannot override substantive statutory provisions requiring timely compliance with prescribed procedures. en-us Thu, 26 Sep 2024 00:00:00 +0530 Tue, 03 Jun 2025 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762466 The Allahabad HC dismissed a petition challenging GST registration cancellation where the petitioner failed to file an appeal within the prescribed 30-day limitation period. The Court held that despite its extraordinary jurisdiction under Article 226, it cannot condone delay without sufficient grounds. Citing SC precedents in Singh Enterprises and Mafatlal Industries, the Court emphasized that constitutional courts must respect legislative intent and statutory mechanisms. The petitioner provided no valid reason for the delay, and the Limitation Act's Section 5 was excluded from GST proceedings. The HC concluded that constitutional jurisdiction cannot override substantive statutory provisions requiring timely compliance with prescribed procedures. Case-Laws GST Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762466