https://www.taxtmi.com/caselaws?id=470531 Appeals against cancellation of GST registration that were rejected solely as time-barred may be restored for merits consideration. Where the taxpayer is permitted to file an appeal within the stipulated period, the Appellate Authority must consider it on merits rather than reject it on limitation. The limitation-based appellate rejection is set aside, enabling adjudication of the registration-cancellation dispute on merits. en-us Wed, 05 Nov 2025 00:00:00 +0530 Wed, 29 Jul 2026 18:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470531 Appeals against cancellation of GST registration that were rejected solely as time-barred may be restored for merits consideration. Where the taxpayer is permitted to file an appeal within the stipulated period, the Appellate Authority must consider it on merits rather than reject it on limitation. The limitation-based appellate rejection is set aside, enabling adjudication of the registration-cancellation dispute on merits. Case-Laws GST Wed, 05 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470531