https://www.taxtmi.com/article/detailed?id=17328 Expiry of the statutory appellate limitation does not enlarge the appellate authority's limited power to condone delay under Section 107(4). Constitutional review may nevertheless examine whether continued GST registration cancellation is disproportionate where it prevents lawful business, blocks regularisation of returns and dues, and undermines future revenue collection. Conditional restoration may require filing pending returns and payment of tax, interest, penalty and late fees. It neither waives past defaults nor grants immunity from statutory compliance, and remains dependent on the facts, taxpayer conduct, and willingness to fulfil outstanding obligations. en-us Tue, 01 Sep 2026 08:26:53 +0530 Tue, 01 Sep 2026 14:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17328 Expiry of the statutory appellate limitation does not enlarge the appellate authority's limited power to condone delay under Section 107(4). Constitutional review may nevertheless examine whether continued GST registration cancellation is disproportionate where it prevents lawful business, blocks regularisation of returns and dues, and undermines future revenue collection. Conditional restoration may require filing pending returns and payment of tax, interest, penalty and late fees. It neither waives past defaults nor grants immunity from statutory compliance, and remains dependent on the facts, taxpayer conduct, and willingness to fulfil outstanding obligations. Articles Goods and Services Tax - GST Tue, 01 Sep 2026 08:26:53 +0530 https://www.taxtmi.com/article/detailed?id=17328