https://www.taxtmi.com/caselaws?id=784120 The dominant issue was whether a substantially delayed statutory appeal against cancellation of GST registration should be entertained. The HC noted that the law on condonation by the appellate authority is pending before the SC, and relied on its interim approach of enabling delayed GST appeals to be decided on merits where the assessee's contentions had not been examined. Considering the length of delay and the absence of a merits adjudication on the assessee's explanation for non-filing of returns/responding to the SCN, the HC directed that the appeal be heard on merits subject to payment of costs, restored the appeal to its original number, and permitted filing of additional documents within the stipulated time. en-us Tue, 23 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784120 The dominant issue was whether a substantially delayed statutory appeal against cancellation of GST registration should be entertained. The HC noted that the law on condonation by the appellate authority is pending before the SC, and relied on its interim approach of enabling delayed GST appeals to be decided on merits where the assessee's contentions had not been examined. Considering the length of delay and the absence of a merits adjudication on the assessee's explanation for non-filing of returns/responding to the SCN, the HC directed that the appeal be heard on merits subject to payment of costs, restored the appeal to its original number, and permitted filing of additional documents within the stipulated time. Case-Laws GST Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784120