https://www.taxtmi.com/caselaws?id=797329 GST registration cancellation for continuous return default remains valid where the notice identifies the default, no reply is filed, and the effective cancellation date falls within rather than before the default period. Section 29 requires notice of proposed cancellation and an opportunity of hearing, not a separate notice for the consequential effective date. Statutory appellate limitation cannot ordinarily be bypassed through writ jurisdiction after the maximum condonable period expires. Relief may arise only for exceptional jurisdictional defects or complete denial of natural justice; none was established. Earlier inconsistent coordinate-bench views were treated as per incuriam. The cancellation and refusal to entertain the belated appeal therefore remain effective. 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=797329 GST registration cancellation for continuous return default remains valid where the notice identifies the default, no reply is filed, and the effective cancellation date falls within rather than before the default period. Section 29 requires notice of proposed cancellation and an opportunity of hearing, not a separate notice for the consequential effective date. Statutory appellate limitation cannot ordinarily be bypassed through writ jurisdiction after the maximum condonable period expires. Relief may arise only for exceptional jurisdictional defects or complete denial of natural justice; none was established. Earlier inconsistent coordinate-bench views were treated as per incuriam. The cancellation and refusal to entertain the belated appeal therefore remain effective. Case-Laws GST Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797329