https://www.taxtmi.com/caselaws?id=796839 GST appeal rejection solely on limitation was treated as unsustainable where cancellation of registration seriously affected the taxpayer's business and non-compliance resulted from an accountant or local advocate failing to communicate return-filing requirements, the show-cause notice and ensuing proceedings. As the appeal had not been examined on merits, merits consideration was required in accordance with law, subject to payment of admissible late fees, penalty and statutory deposits. en-us Thu, 06 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796839 GST appeal rejection solely on limitation was treated as unsustainable where cancellation of registration seriously affected the taxpayer's business and non-compliance resulted from an accountant or local advocate failing to communicate return-filing requirements, the show-cause notice and ensuing proceedings. As the appeal had not been examined on merits, merits consideration was required in accordance with law, subject to payment of admissible late fees, penalty and statutory deposits. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796839