https://www.taxtmi.com/caselaws?id=796909 GST registration cancellation appeals should be examined on merits where delay results from genuine inability to comply with online GST requirements and lack of notice of cancellation proceedings. The proprietor's technical limitations, reliance on an accountant or local advocate, the representative's failure to file returns or communicate proceedings, and unawareness of the show-cause notice and original order were treated as genuine circumstances. The time-bar dismissal was set aside, with merits consideration directed subject to payment of admissible late fee, penalty and statutory deposits. en-us Thu, 06 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796909 GST registration cancellation appeals should be examined on merits where delay results from genuine inability to comply with online GST requirements and lack of notice of cancellation proceedings. The proprietor's technical limitations, reliance on an accountant or local advocate, the representative's failure to file returns or communicate proceedings, and unawareness of the show-cause notice and original order were treated as genuine circumstances. The time-bar dismissal was set aside, with merits consideration directed subject to payment of admissible late fee, penalty and statutory deposits. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796909