https://www.taxtmi.com/caselaws?id=800139 A summary appellate rejection of a belated GST-registration appeal solely on limitation does not adjudicate the underlying cancellation. The original cancellation order therefore does not merge into the appellate rejection and remains open to constitutional writ review under Articles 226 and 227. Where registration was cancelled for failure to answer a show-cause notice, bona fide reasons, unavoidable circumstances, and sufficient cause for non-response may justify a further opportunity. Restoration of registration may be made subject to prescribed return-filing and tax-payment obligations. en-us Tue, 01 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800139 A summary appellate rejection of a belated GST-registration appeal solely on limitation does not adjudicate the underlying cancellation. The original cancellation order therefore does not merge into the appellate rejection and remains open to constitutional writ review under Articles 226 and 227. Where registration was cancelled for failure to answer a show-cause notice, bona fide reasons, unavoidable circumstances, and sufficient cause for non-response may justify a further opportunity. Restoration of registration may be made subject to prescribed return-filing and tax-payment obligations. Case-Laws GST Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800139