https://www.taxtmi.com/caselaws?id=795632 GST registration cancelled for non-compliance may be restored despite expiry of the statutory appeal limitation where the taxpayer undertakes to clear outstanding tax, interest, late fee and penalty and the State raises no objection subject to payment. Section 107 prevents the appellate authority from condoning delay beyond its prescribed outer limit, and failure to seek revocation or appeal within time remains material. Restoration was directed on the condition that quantified statutory dues be paid within the stipulated period, with the cancellation and time-barred appellate orders set aside. en-us Mon, 20 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795632 GST registration cancelled for non-compliance may be restored despite expiry of the statutory appeal limitation where the taxpayer undertakes to clear outstanding tax, interest, late fee and penalty and the State raises no objection subject to payment. Section 107 prevents the appellate authority from condoning delay beyond its prescribed outer limit, and failure to seek revocation or appeal within time remains material. Restoration was directed on the condition that quantified statutory dues be paid within the stipulated period, with the cancellation and time-barred appellate orders set aside. Case-Laws GST Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795632