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    <title>2026 (1) TMI 485 - ALLAHABAD HIGH COURT</title>
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    <description>A GST registration cancellation challenge was addressed on limitation grounds, with the Court treating limitation for the statutory appeal as running from the date the petitioner claimed to have first learned of the cancellation order, since that assertion was not disputed by the State. On that footing, the petitioner was found to have had time remaining to file the appeal when the writ petition was filed, and the benefit of Section 14 of the Limitation Act, 1963 was also recognised. The petitioner was therefore permitted to file the appeal within three weeks, and if filed, it was to be heard on merits without any objection as to limitation.</description>
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    <pubDate>Tue, 06 Jan 2026 00:00:00 +0530</pubDate>
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      <title>2026 (1) TMI 485 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=784729</link>
      <description>A GST registration cancellation challenge was addressed on limitation grounds, with the Court treating limitation for the statutory appeal as running from the date the petitioner claimed to have first learned of the cancellation order, since that assertion was not disputed by the State. On that footing, the petitioner was found to have had time remaining to file the appeal when the writ petition was filed, and the benefit of Section 14 of the Limitation Act, 1963 was also recognised. The petitioner was therefore permitted to file the appeal within three weeks, and if filed, it was to be heard on merits without any objection as to limitation.</description>
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      <pubDate>Tue, 06 Jan 2026 00:00:00 +0530</pubDate>
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