https://www.taxtmi.com/highlights?id=102804 Condonation of delay in a GST appeal against retrospective cancellation of registration was granted to restore the appellate remedy. Following Ritik Acharya, whose applicability was not disputed, the High Court considered merits-based adjudication appropriate. The appellate order dismissing the appeal as time-barred was set aside, and the Appellate Authority was directed to entertain and decide the appeal on merits. en-us Tue, 18 Aug 2026 09:42:30 +0530 Tue, 18 Aug 2026 09:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102804 Condonation of delay in a GST appeal against retrospective cancellation of registration was granted to restore the appellate remedy. Following Ritik Acharya, whose applicability was not disputed, the High Court considered merits-based adjudication appropriate. The appellate order dismissing the appeal as time-barred was set aside, and the Appellate Authority was directed to entertain and decide the appeal on merits. Highlights GST Tue, 18 Aug 2026 09:42:30 +0530 https://www.taxtmi.com/highlights?id=102804