Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.

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Full Text of the Document

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....Restoration of a statutory GST appeal against cancellation of registration was addressed through a High Court precedent. The writ petition was disposed of on the same terms as that precedent, reopening the appellate remedy. The appeal is to be considered on its merits rather than dismissed as time-barred.....