https://www.taxtmi.com/caselaws?id=461254 GST registration cancelled for non-filing of returns, and the statutory appeal was rejected as time-barred. Because the GST Tribunal had not yet been constituted, the appellate remedy was effectively unavailable. In these circumstances, the delay in filing the appeal was treated as fit for condonation in the interests of justice, and the appellate authority was directed to restore the appeal and decide it afresh in accordance with law. en-us Fri, 04 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461254 GST registration cancelled for non-filing of returns, and the statutory appeal was rejected as time-barred. Because the GST Tribunal had not yet been constituted, the appellate remedy was effectively unavailable. In these circumstances, the delay in filing the appeal was treated as fit for condonation in the interests of justice, and the appellate authority was directed to restore the appeal and decide it afresh in accordance with law. Case-Laws GST Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461254