https://www.taxtmi.com/caselaws?id=799872 Condonation of delay in seeking revocation of cancelled GST registration requires examination of the justification for delay and a meaningful opportunity of personal hearing. Rejecting the condonation application before the scheduled hearing, while deciding the merits of the underlying revocation request, exceeded the scope of the proceeding. Appellate review of the delay-condonation issue likewise could not determine the revocation application on merits. The rejection order, appellate order and show-cause notice were quashed, with fresh proceedings required in accordance with law. en-us Tue, 22 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799872 Condonation of delay in seeking revocation of cancelled GST registration requires examination of the justification for delay and a meaningful opportunity of personal hearing. Rejecting the condonation application before the scheduled hearing, while deciding the merits of the underlying revocation request, exceeded the scope of the proceeding. Appellate review of the delay-condonation issue likewise could not determine the revocation application on merits. The rejection order, appellate order and show-cause notice were quashed, with fresh proceedings required in accordance with law. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799872