Condonation of delay restores GST registration cancellation appeal for merits review where tax computation remains unadjudicated.
Case-Laws
GST
Delay in a statutory appeal against cancellation of GST registration was condoned where the appeal had been rejected solely as time-barred and the tax computation remained unadjudicated. Applying the cited precedent, the appellate remedy was restored to enable merits determination after hearing both sides. The appeal was revived, and the appellate authority was directed to decide the registration-cancellation dispute in accordance with law.
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