No Restoration of GST Registration In An Appeal Filed Beyond Limitation Period: Allahabad High Court

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No Restoration of GST Registration In An Appeal Filed Beyond Limitation Period: Allahabad High Court

GST

Published on

28/04/2026

By Mariya Paliwala

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The Allahabad High Court has dismissed a writ petition holding that GST registration cannot be restored as appeal was filed beyond the maximum permissible period of four months (3 months + 1 month condonable). The bench of Justice Chandra Dhari Singh has observed that taxing statutes like the GST Act embody a comprehensive framework with…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

No Restoration of GST Registration In An Appeal Filed Beyond Limitation Period: Allahabad High Court

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