https://www.taxtmi.com/caselaws?id=471012 Article 226 permits High Court intervention to secure merits adjudication despite the statutory limit on condoning delay in appeals against GST registration cancellation. Although section 107 confines the Appellate Authority's power to extend the filing period, extraordinary writ jurisdiction may grant appropriate relief where refusal to consider the appeal would cause grave prejudice. Registration cancellation can impair business operations and livelihood, while the GST framework supports restoration of compliant taxpayers rather than permanent exclusion for procedural default. The delay was condoned, the limitation order was set aside, and the appeal was directed to be heard on merits. en-us Mon, 27 Apr 2026 00:00:00 +0530 Tue, 18 Aug 2026 12:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471012 Article 226 permits High Court intervention to secure merits adjudication despite the statutory limit on condoning delay in appeals against GST registration cancellation. Although section 107 confines the Appellate Authority's power to extend the filing period, extraordinary writ jurisdiction may grant appropriate relief where refusal to consider the appeal would cause grave prejudice. Registration cancellation can impair business operations and livelihood, while the GST framework supports restoration of compliant taxpayers rather than permanent exclusion for procedural default. The delay was condoned, the limitation order was set aside, and the appeal was directed to be heard on merits. Case-Laws GST Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471012