https://www.taxtmi.com/caselaws?id=797330 GST registration cancellation appeals may be reopened through writ jurisdiction where the statutory appellate authority cannot condone delay beyond the prescribed outer limit, the delay is plausibly explained, and refusal would cause disproportionate hardship. Cancellation can seriously affect business operations. Merits, including valid service of notice and compliance with natural justice, remain for determination by the Appellate Authority. The appeal should receive merits consideration rather than be rejected solely as time-barred. en-us Tue, 18 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797330 GST registration cancellation appeals may be reopened through writ jurisdiction where the statutory appellate authority cannot condone delay beyond the prescribed outer limit, the delay is plausibly explained, and refusal would cause disproportionate hardship. Cancellation can seriously affect business operations. Merits, including valid service of notice and compliance with natural justice, remain for determination by the Appellate Authority. The appeal should receive merits consideration rather than be rejected solely as time-barred. Case-Laws GST Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797330