Appellate Authority wrongfully dismisses appeal, denies delay condonation request in GST cancellation case; decision must be overturned.

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....Delay in seeking revocation of the GST cancellation - bonafide reasons and sufficient cause - the Appellate Authority / respondent No.1 clearly committed an error in summarily rejecting the appeal filed by the petitioner and also rejecting the request to condone the delay in filing the appeal without assigning proper, valid and cogent reasons and that the same deserves to be set aside. - HC....