https://www.taxtmi.com/caselaws?id=794170 Delay of 426 days in filing the GST registration cancellation appeal was condoned because the petitioner showed bona fide financial hardship and inability to act within time beyond its control. The Court held that, while the appellate authority is bound by the statutory limitation under Section 107, constitutional writ jurisdiction may be used in appropriate cases to prevent denial of a remedy where rigid limitation would cause grave prejudice, especially when cancellation of GST registration may affect livelihood. The appellate order treating the appeal as time-barred was set aside, and the appeal was directed to be heard on merits. en-us Mon, 13 Apr 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794170 Delay of 426 days in filing the GST registration cancellation appeal was condoned because the petitioner showed bona fide financial hardship and inability to act within time beyond its control. The Court held that, while the appellate authority is bound by the statutory limitation under Section 107, constitutional writ jurisdiction may be used in appropriate cases to prevent denial of a remedy where rigid limitation would cause grave prejudice, especially when cancellation of GST registration may affect livelihood. The appellate order treating the appeal as time-barred was set aside, and the appeal was directed to be heard on merits. Case-Laws GST Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794170