https://www.taxtmi.com/caselaws?id=779995 The GST appeal provision prescribes a three-month filing period with only a further one-month condonable period, and delay beyond that statutory outer limit cannot be extended by the appellate authority. The text also notes that no timely revocation application or appeal had been filed. On registration, cancellation was interfered with because the defaulting taxpayer's dues were not opposed by the State being paid, and restoration was made conditional on payment of tax dues, interest, late fee, penalty, and compliance with required formalities. en-us Thu, 09 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779995 The GST appeal provision prescribes a three-month filing period with only a further one-month condonable period, and delay beyond that statutory outer limit cannot be extended by the appellate authority. The text also notes that no timely revocation application or appeal had been filed. On registration, cancellation was interfered with because the defaulting taxpayer's dues were not opposed by the State being paid, and restoration was made conditional on payment of tax dues, interest, late fee, penalty, and compliance with required formalities. Case-Laws GST Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779995