https://www.taxtmi.com/caselaws?id=762999 Writ jurisdiction under Article 226 can still be invoked against GST registration cancellation even where the appellate authority lacks power to condone delay beyond the statutory period under Section 107 of the CGST Act. The cancellation was based on non-furnishing of bank details, and the belated appeal was explained by the death of the chairman and delayed knowledge by the new office-bearer. The High Court noted that a rigid refusal to consider genuine cases may affect the right to carry on business and revenue interests, and it quashed the cancellation order while remitting the matter for fresh decision after response to the show cause notice and furnishing of bank details. en-us Wed, 27 Nov 2024 00:00:00 +0530 Mon, 07 Jul 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762999 Writ jurisdiction under Article 226 can still be invoked against GST registration cancellation even where the appellate authority lacks power to condone delay beyond the statutory period under Section 107 of the CGST Act. The cancellation was based on non-furnishing of bank details, and the belated appeal was explained by the death of the chairman and delayed knowledge by the new office-bearer. The High Court noted that a rigid refusal to consider genuine cases may affect the right to carry on business and revenue interests, and it quashed the cancellation order while remitting the matter for fresh decision after response to the show cause notice and furnishing of bank details. Case-Laws GST Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762999