The present petition has been filed more than two years after the order came to be passed. In absence of any credible explanation as to the delay, this court do not find any ground exists to entertain the present petition.
Section 29 of the CGST Act, 2017 — Registration —–The petitioner challenged the order dated 05.09.2019, whereby the petitioner's registration has been cancelled. The petition has been first presented before this Court is on 20.09.2021 i.e. more than two years after the impugned order came to be passed. The counsel for the petitioner submitted that there is complete violation of principle of natural justice in the present case. No SCN was issued prior to the Order. She relied on a decision of the Division Bench of this Court in the case of Kashi Bartan Bhandar vs. State of U.P. and 2 others . The court observed that the present petition has been filed more than two years after the order dated 05.09.2019. In absence of any credible explanation as to the delay, there is no ground exists to entertain the present petition.
Held that:- The Hon’ble High Court dismissed the writ petition leaving it open to the petitioner to avail its remedy of appeal. If the petitioner files an appeal within a period of two weeks, the appeal may be dealt with and decided on its own merit, strictly in accordance with law.
The present petition has been filed more than two years after the order came to be passed. In absence of any credible explanation as to the delay, this court do not find any ground exists to entertain the present petition.
Section 29 of the CGST Act, 2017 — Registration —–The petitioner challenged the order dated 05.09.2019, whereby the petitioner's registration has been cancelled. The petition has been first presented before this Court is on 20.09.2021 i.e. more than two years after the impugned order came to be passed. The counsel for the petitioner submitted that there is complete violation of principle of natural justice in the present case. No SCN was issued prior to the Order. She relied on a decision of the Division Bench of this Court in the case of Kashi Bartan Bhandar vs. State of U.P. and 2 others . The court observed that the present petition has been filed more than two years after the order dated 05.09.2019. In absence of any credible explanation as to the delay, there is no ground exists to entertain the present petition.
Held that:- The Hon’ble High Court dismissed the writ petition leaving it open to the petitioner to avail its remedy of appeal. If the petitioner files an appeal within a period of two weeks, the appeal may be dealt with and decided on its own merit, strictly in accordance with law.