https://www.taxtmi.com/caselaws?id=775127 Patna HC dismissed a writ petition challenging GST registration cancellation. The petitioner filed an appeal against the cancellation beyond the prescribed time limit. The Appellate Authority rejected the appeal as time-barred, relying on SC precedent in Singh Enterprises v. Commissioner of Central Excise, which established that statutory authorities like the Commissioner (Appeals) and Tribunal lack jurisdiction to condone delays beyond statutorily prescribed periods. The HC upheld the Appellate Authority's decision, finding the appeal was correctly dismissed for being barred by limitation. The court concluded there were no grounds to interfere with the impugned order and dismissed the writ application. en-us Mon, 14 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775127 Patna HC dismissed a writ petition challenging GST registration cancellation. The petitioner filed an appeal against the cancellation beyond the prescribed time limit. The Appellate Authority rejected the appeal as time-barred, relying on SC precedent in Singh Enterprises v. Commissioner of Central Excise, which established that statutory authorities like the Commissioner (Appeals) and Tribunal lack jurisdiction to condone delays beyond statutorily prescribed periods. The HC upheld the Appellate Authority's decision, finding the appeal was correctly dismissed for being barred by limitation. The court concluded there were no grounds to interfere with the impugned order and dismissed the writ application. Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775127