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2023 (3) TMI 1368 - ALLAHABAD HIGH COURTCancellation of GST registration of petitioner - appeal preferred by the petitioner was dismissed as being beyond the prescribed period of limitation - HELD THAT:- Considering the fact that the order impugned cancelling the registration is prima facie without application of mind which is squarely covered by the judgment of this court in the case of M/s Chandra Sain [2022 (9) TMI 1047 - ALLAHABAD HIGH COURT] and the issue of non-fixation of time and date is squarely covered by the judgment rendered in the case of M/s Jaiprakash Thekedar [2023 (1) TMI 237 - ALLAHABAD HIGH COURT], the writ petition deserves to be allowed on both the counts. The matter is remanded to the adjudicating authority for passing a fresh order, in accordance with law, after giving opportunity of hearing to the petitioner within a period of three months from the date of production of certified copy of this order - Petition allowed by way of remand.
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