https://www.taxtmi.com/caselaws?id=469602 GST registration cancellation was set aside where the taxpayer's non-compliance was supported by medical records showing illness and hospitalization. The Court granted one further opportunity and directed restoration of the registration, subject to filing the pending returns and paying up-to-date taxes. It also held that dismissal of the statutory appeal only as time-barred did not bar writ jurisdiction under Article 226, because the appeal had not been decided on merits and the doctrine of merger did not apply. en-us Wed, 04 Sep 2024 00:00:00 +0530 Tue, 23 Jun 2026 19:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469602 GST registration cancellation was set aside where the taxpayer's non-compliance was supported by medical records showing illness and hospitalization. The Court granted one further opportunity and directed restoration of the registration, subject to filing the pending returns and paying up-to-date taxes. It also held that dismissal of the statutory appeal only as time-barred did not bar writ jurisdiction under Article 226, because the appeal had not been decided on merits and the doctrine of merger did not apply. Case-Laws GST Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469602