The issue involved GST registration cancellation due to non-filing of returns and a delayed appeal. The court allowed manual filing of a revocation application and directed authorities to decide it within a fixed timeframe.
The issue involved GST registration cancellation for non-filing of returns and inability to apply online due to time limits. The court allowed manual filing of revocation and directed authorities to decide it within a fixed timeframe.
The court addressed cancellation of GST registration due to non-filing of returns and procedural delays. It allowed the taxpayer to submit a manual revocation application, directing authorities to decide it on merits within a fixed timeline.
The issue was cancellation of GST registration due to non-filing of returns and rejection of appeal as time-barred. The Court allowed manual filing of revocation application, emphasizing opportunity for compliance despite delay.
The issue was delay in filing appeal due to alleged non-service of notice. The court allowed appeal filing with delay condonation and granted interim protection from recovery.
The issue involved challenging a GST order through writ instead of appeal. The court allowed withdrawal and permitted filing appeal with possible condonation of delay.
The issue was whether a delayed appeal against a GST order could be entertained. The court granted liberty to file appeal with a delay condonation request to be decided as per law.
The issue involved challenge to GST notice and order without proper authentication. The court allowed appeal filing with delay condonation and avoided deciding merits.
The issue was delayed appeal due to late awareness of GST liability. The court allowed appeal filing with delay condonation and granted temporary protection from coercive recovery.
The issue was whether two adjudication orders for the same tax period constituted overlapping proceedings under GST law. The court held that proceedings on different issues—short payment vs. excess ITC—do not violate the bar on parallel actions.
