https://www.taxtmi.com/caselaws?id=783163 HC held that retrospective cancellation of the petitioner's GST registration and rejection of its appeal on limitation grounds were unsustainable in the circumstances. The petitioner's explanation-that it was unaware of the SCN until its clients received notices and that non-filing of returns was attributable to the COVID-19 pandemic-was accepted as a reasonable cause for delayed appeal and non-compliance. HC set aside the impugned order rejecting the appeal as time-barred and permitted the petitioner to pursue the statutory appellate remedy on merits. The petition was accordingly disposed of. en-us Fri, 05 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783163 HC held that retrospective cancellation of the petitioner's GST registration and rejection of its appeal on limitation grounds were unsustainable in the circumstances. The petitioner's explanation-that it was unaware of the SCN until its clients received notices and that non-filing of returns was attributable to the COVID-19 pandemic-was accepted as a reasonable cause for delayed appeal and non-compliance. HC set aside the impugned order rejecting the appeal as time-barred and permitted the petitioner to pursue the statutory appellate remedy on merits. The petition was accordingly disposed of. Case-Laws GST Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783163