https://www.taxtmi.com/article/detailed?id=17328 GST registration cancellation following a time-barred appeal distinguishes the appellate authority's restricted power to condone delay from constitutional judicial review of continuing cancellation consequences. The appellate authority cannot condone delay beyond the statutory limit under Section 107. Article 226 jurisdiction does not enlarge that limitation, but permits examination of whether permanent exclusion from GST is disproportionate where it obstructs lawful business, return filing, payment of liabilities and future compliance. Conditional restoration is linked to filing pending returns and discharging dues, interest, penalty and late fee, preserving limitation while facilitating compliance and revenue collection. en-us Tue, 01 Sep 2026 08:26:53 +0530 Tue, 01 Sep 2026 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17328 GST registration cancellation following a time-barred appeal distinguishes the appellate authority's restricted power to condone delay from constitutional judicial review of continuing cancellation consequences. The appellate authority cannot condone delay beyond the statutory limit under Section 107. Article 226 jurisdiction does not enlarge that limitation, but permits examination of whether permanent exclusion from GST is disproportionate where it obstructs lawful business, return filing, payment of liabilities and future compliance. Conditional restoration is linked to filing pending returns and discharging dues, interest, penalty and late fee, preserving limitation while facilitating compliance and revenue collection. Articles Goods and Services Tax - GST Tue, 01 Sep 2026 08:26:53 +0530 https://www.taxtmi.com/article/detailed?id=17328