High Court Orders Reassessment of GST Cancellation; Dismisses Appeal as Time-Barred, Cites Article 226 for Legal Review.
Case-Laws
GST
The appeal was dismissed as barred by limitation, and the doctrine of merger does not apply when an appeal is dismissed due to limitation. The merits were not examined by the Appellate Authority. The High Court retains jurisdiction under Article 226 to examine the legality and validity of the original authority's order. Considering the petitioner's asser
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