https://www.taxtmi.com/caselaws?id=798045 GST registration cancellation may be set aside in writ jurisdiction where rigid application of the statutory appeal limitation would deprive a taxpayer of the constitutional right to carry on trade and commerce. Although the appellate authority cannot condone delay beyond the prescribed period, restoration does not create a corresponding right for the State and supports legitimate business operations and revenue collection. Registration was restored subject to filing pending returns and paying outstanding dues, interest, penalty and late fees. en-us Wed, 19 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798045 GST registration cancellation may be set aside in writ jurisdiction where rigid application of the statutory appeal limitation would deprive a taxpayer of the constitutional right to carry on trade and commerce. Although the appellate authority cannot condone delay beyond the prescribed period, restoration does not create a corresponding right for the State and supports legitimate business operations and revenue collection. Registration was restored subject to filing pending returns and paying outstanding dues, interest, penalty and late fees. Case-Laws GST Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798045