https://www.taxtmi.com/caselaws?id=790429 A 720-day delay in filing an appeal against cancellation of GST registration was condoned on the basis of financial hardship and circumstances beyond the assessee's control. While the appellate limitation under Section 107 of the Rajasthan GST Act could not be extended by the Appellate Authority beyond the statutory ceiling, the High Court held that constitutional writ jurisdiction may be used in appropriate cases to prevent denial of the appellate remedy. The Court applied its consistent approach that refusal to condone delay in matters affecting business continuity and livelihood would cause grave prejudice, and directed the appeal to be heard on merits. en-us Mon, 13 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790429 A 720-day delay in filing an appeal against cancellation of GST registration was condoned on the basis of financial hardship and circumstances beyond the assessee's control. While the appellate limitation under Section 107 of the Rajasthan GST Act could not be extended by the Appellate Authority beyond the statutory ceiling, the High Court held that constitutional writ jurisdiction may be used in appropriate cases to prevent denial of the appellate remedy. The Court applied its consistent approach that refusal to condone delay in matters affecting business continuity and livelihood would cause grave prejudice, and directed the appeal to be heard on merits. Case-Laws GST Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790429