https://www.taxtmi.com/caselaws?id=470409 Article notes that although the GST appellate authority cannot condone delay beyond the period prescribed under Section 107, writ jurisdiction under Article 226 may be used in appropriate cases to prevent denial of substantive consideration. Terminal illness and the subsequent death of the taxpayer's mother were treated as bona fide, unavoidable reasons for delay in challenging cancellation of GST registration for non-filing of returns. It states that delay was condoned and the taxpayer could file an appeal within four weeks, to be decided on merits without limitation-based rejection. en-us Tue, 21 Jan 2025 00:00:00 +0530 Sat, 25 Jul 2026 15:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470409 Article notes that although the GST appellate authority cannot condone delay beyond the period prescribed under Section 107, writ jurisdiction under Article 226 may be used in appropriate cases to prevent denial of substantive consideration. Terminal illness and the subsequent death of the taxpayer's mother were treated as bona fide, unavoidable reasons for delay in challenging cancellation of GST registration for non-filing of returns. It states that delay was condoned and the taxpayer could file an appeal within four weeks, to be decided on merits without limitation-based rejection. Case-Laws GST Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470409