TMI Blog2023 (3) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is that he has not been able to get the show cause notice issued by the respondent and, therefore, he could not submit the reply within the stipulated time - HELD THAT:- The present petitioner is entitled for the benefit of the order passed by this Court in TECHNOSUN INDIA PVT. LTD. LUCKNOW THRU. ITS DIRECTOR AMIT KUMAR GAUTAM VERSUS UNION OF INDIA THRU. PRIN. COMMISSIONER, CENTRAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Sanjieva Shankhdhar,Durga Prasad Dubey For the Respondent : A.S.G.I.,C.S.C. ORDER HON'BLE VIVEK CHAUDHARY, J. Heard learned counsel for the petitioner and the learned Standing Counsel for the State. Present petition has been filed challenging the order dated 23.01.2021 passed by the respondent no.6 whereby GST registration of the petitioner has been cancelled and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2021 whereby registration of the petitioner was cancelled. Against the said order, the petitioner filed an appeal which was dismissed by the appellate authority on the ground of delay. Learned counsel for the petitioner submits that the order dated 23.01.2021 is self contradictory as in one line it is said that petitioner has submitted his reply to the show cause notice dated 14.01.2021 while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , of the judgment in Technosum India Pvt. Ltd. Lucknow (Supra) , read as under:- 9. The Counsel for the petitioner argues that the appeal has been dismissed as being beyond limitation as such the doctrine of merger would not apply and the petitioner is fair entitled to seek judicial review of the order dated 03.01.2022 on the ground that the same is non speaking order. This Court while decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 23.01.2021 as well as the appellate order dated 06.02.2023, is set aside and the petitioner is permitted to appear before the respondent along with the reply to show cause notice and the certified copy of this order as well as the copy of the judgment passed in Writ Tax No.145 of 2022 (Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others) dated 26.09.2022, within three weeks fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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