https://www.taxtmi.com/caselaws?id=797109 A delayed statutory appeal against GST registration cancellation may be restored through writ jurisdiction where the appellate authority cannot condone delay beyond the statutory limit, but denial of a merits hearing would cause disproportionate hardship. Cancellation materially impairs the conduct of taxable business; where delay is plausibly explained and revenue suffers no serious prejudice, the statutory appellate forum should determine the cancellation dispute on merits. Questions relating to the show-cause notice, service, cancellation and compliance remain open for appellate adjudication. The appeal is to be restored without rejection on limitation. en-us Mon, 10 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797109 A delayed statutory appeal against GST registration cancellation may be restored through writ jurisdiction where the appellate authority cannot condone delay beyond the statutory limit, but denial of a merits hearing would cause disproportionate hardship. Cancellation materially impairs the conduct of taxable business; where delay is plausibly explained and revenue suffers no serious prejudice, the statutory appellate forum should determine the cancellation dispute on merits. Questions relating to the show-cause notice, service, cancellation and compliance remain open for appellate adjudication. The appeal is to be restored without rejection on limitation. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797109