https://www.taxtmi.com/caselaws?id=794426 The Rajasthan HC noted that an appeal against cancellation of GST registration was filed beyond the statutory period under Section 107, and that the appellate authority had no unrestricted power to extend the limitation ceiling. It also recorded that, in appropriate cases, writ jurisdiction may be used to prevent denial of a merits-based remedy where delay arose from circumstances beyond the taxpayer's control. Because cancellation of registration can have serious civil and livelihood consequences, a hyper-technical refusal to hear the appeal on merits was treated as unjust, and the delay was condoned with a direction to decide the appeal on merits. en-us Thu, 16 Apr 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794426 The Rajasthan HC noted that an appeal against cancellation of GST registration was filed beyond the statutory period under Section 107, and that the appellate authority had no unrestricted power to extend the limitation ceiling. It also recorded that, in appropriate cases, writ jurisdiction may be used to prevent denial of a merits-based remedy where delay arose from circumstances beyond the taxpayer's control. Because cancellation of registration can have serious civil and livelihood consequences, a hyper-technical refusal to hear the appeal on merits was treated as unjust, and the delay was condoned with a direction to decide the appeal on merits. Case-Laws GST Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794426