https://www.taxtmi.com/caselaws?id=470959 Dismissal of an appeal against GST registration cancellation solely on limitation was considered inappropriate where cancellation had stopped business operations and the taxpayer genuinely explained that an accountant handling statutory compliance had not communicated the defaults or proceedings. Comparable decisions supporting merits-based consideration in similar circumstances were applied. The appeal against cancellation of registration must therefore be considered on merits rather than rejected only for delay, preserving review of the cancellation's substantive validity. en-us Wed, 08 Oct 2025 00:00:00 +0530 Fri, 14 Aug 2026 18:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470959 Dismissal of an appeal against GST registration cancellation solely on limitation was considered inappropriate where cancellation had stopped business operations and the taxpayer genuinely explained that an accountant handling statutory compliance had not communicated the defaults or proceedings. Comparable decisions supporting merits-based consideration in similar circumstances were applied. The appeal against cancellation of registration must therefore be considered on merits rather than rejected only for delay, preserving review of the cancellation's substantive validity. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470959