GST Appeal Rejected Due to Delay Beyond Statutory Limit: Allahabad HC

Peaktel It Pvt. Ltd. Vs State of U.P. (Allahabad High Court) The petition was filed seeking quashing of two orders: (i) an appellate order dated 10.04.2026, and (ii) an earlier order dated 20.05.2025 cancelling the petitioner’s GST registration. The petitioner also sought restoration of GST registration, subject to compliance with conditions such as payment of pending dues and filing of returns within a stipulated time. During the hearing, the petitioner acknowledged that the statutory appeal under Section 107 of the GST Act had been filed beyond the prescribed time limit. However, reliance ...