https://www.taxtmi.com/caselaws?id=470531 Appeals against cancellation of GST registration rejected solely on limitation may be restored for merits consideration where the assessee is permitted to file an appeal within the stipulated period. The note states that, following the governing approach in identical matters, the Appellate Authority should consider such an appeal on merits rather than reject it as time-barred. The appellate order rejecting the appeal on limitation was set aside, enabling merits adjudication before the Appellate Authority. 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 rejected solely on limitation may be restored for merits consideration where the assessee is permitted to file an appeal within the stipulated period. The note states that, following the governing approach in identical matters, the Appellate Authority should consider such an appeal on merits rather than reject it as time-barred. The appellate order rejecting the appeal on limitation was set aside, enabling merits adjudication before the Appellate Authority. Case-Laws GST Wed, 05 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470531