{"id":69543,"date":"2024-07-05T08:21:12","date_gmt":"2024-07-05T02:51:12","guid":{"rendered":""},"modified":"2024-07-05T08:21:12","modified_gmt":"2024-07-05T02:51:12","slug":"high-court-orders-reassessment-of-gst-cancellation-dismisses-appeal-as-time-barred-cites-article-226-for-legal-review","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69543","title":{"rendered":"High Court Orders Reassessment of GST Cancellation; Dismisses Appeal as Time-Barred, Cites Article 226 for Legal Review."},"content":{"rendered":"<p>High Court Orders Reassessment of GST Cancellation; Dismisses Appeal as Time-Barred, Cites Article 226 for Legal Review.<br \/>Case-Laws<br \/>GST<br \/>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&#39;s order. Considering the petitioner&#39;s asser<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=79142\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Orders Reassessment of GST Cancellation; Dismisses Appeal as Time-Barred, Cites Article 226 for Legal Review.Case-LawsGSTThe 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69543\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;High Court Orders Reassessment of GST Cancellation; Dismisses Appeal as Time-Barred, Cites Article 226 for Legal Review.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69543","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69543","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69543"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69543\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}