Inordinate Delay of 17 Months in GST Appeal Without Sufficient Cause: Supreme Court upholds Registration Cancellation

The Supreme Court has upheld the cancellation of a GST registration, citing an "inordinate delay of months" in filing an appeal without a sufficient cause. The court's decision reinforces the strict timelines for filing appeals under the GST law. The ruling emphasizes that while there is some flexibility for minor delays, a prolonged delay without a valid reason will not be tolerated. This judgment serves as a crucial reminder to taxpayers to be diligent and compliant with statutory deadlines, and it provides a clear precedent on the finality of tax authority decisions when they are not challenged in time.