https://www.taxtmi.com/caselaws?id=468492 A summary dismissal of a statutory appeal as time-barred does not result in merger of the original GST cancellation order, so writ interference remains available. On the pleaded facts, the petitioner's non-appearance was treated as arising from bonafide reasons, unavoidable circumstances and sufficient cause, and the Court adopted a justice-oriented approach under Articles 226 and 227. It quashed both the cancellation and appellate orders and directed restoration of GST registration, subject to the petitioner's undertaking to comply with tax and return obligations. en-us Wed, 28 Aug 2024 00:00:00 +0530 Fri, 08 May 2026 21:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468492 A summary dismissal of a statutory appeal as time-barred does not result in merger of the original GST cancellation order, so writ interference remains available. On the pleaded facts, the petitioner's non-appearance was treated as arising from bonafide reasons, unavoidable circumstances and sufficient cause, and the Court adopted a justice-oriented approach under Articles 226 and 227. It quashed both the cancellation and appellate orders and directed restoration of GST registration, subject to the petitioner's undertaking to comply with tax and return obligations. Case-Laws GST Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468492