https://www.taxtmi.com/caselaws?id=789295 The Special Leave Petition was dismissed as infructuous after a subsequent appellate order revoked the cancellation of GST registration. The Court expressly kept open the question of law on the interpretation of Section 107 of the Central Goods and Services Tax Act, 2017 concerning limitation. The impugned High Court judgment was directed not to be treated as a precedent, so no binding legal ruling was recorded on the limitation issue. en-us Thu, 02 Apr 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789295 The Special Leave Petition was dismissed as infructuous after a subsequent appellate order revoked the cancellation of GST registration. The Court expressly kept open the question of law on the interpretation of Section 107 of the Central Goods and Services Tax Act, 2017 concerning limitation. The impugned High Court judgment was directed not to be treated as a precedent, so no binding legal ruling was recorded on the limitation issue. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789295