Time-Barred GST Appeal Against Registration Cancellation Set Aside | HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 3 July, 2026
Latest from Taxmann
Case Details: Bandigisab Maheboobsab Bijapur vs. Assistant Commissioner [2026] 187 taxmann.com 1016 (Karnataka)
Judiciary and Counsel Details
- M. Nagaprasanna, J.
- H.R. Kambiyavar, Adv. for the Petitioner.
- T. Hanumareddy, AGA & M.B. Kanavi, Adv. for the Respondent.
Facts of the Case
The petitioner, a proprietorship concern registered under the CGST Act and the Karnataka GST Act, challenged the order rejecting its appeal against cancellation of GST registration as time-barred. A show-cause notice proposing cancellation of registration was issued, and the jurisdictional officer cancelled the registration after finding the petitioner’s reply unsatisfactory. Aggrieved by the cancellation order, the petitioner preferred an appeal, which was rejected on the ground of limitation. The petitioner contended that the impugned appellate order was liable to be set aside by relying upon an earlier decision of the court wherein delayed appeals in identical circumstances had been permitted. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that, in the context of Sections 29 and 107 of the CGST Act read with the corresponding provisions of the Karnataka GST Act, the issue was squarely covered by its earlier decision permitting delayed appeals against cancellation of GST registration in identical circumstances. The Court held that the petitioner should be afforded an opportunity to challenge the cancellation of registration on the merits in accordance with law. Accordingly, the impugned appellate order was set aside, and the petitioner was permitted to file a fresh appeal under Section 107.
List of Cases Reviewed
- R M Chougule and Associated v. Asstt. CCT [Writ Petition No.101618 of 2025, dated 29-10-2025] (para 4) followed
List of Cases Referred to
- R M Chougule and Associated v. Asstt. CCT [Writ Petition No.101618 of 2025, dated 29-10-2025] (para 4).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
