TMI Blog2023 (8) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 (Annexure - 2) is set aside. The petition is accordingly allowed. - Hon'ble Vivek Chaudhary And Hon'ble Manish Kumar JJ. For the Petitioner : Rishi Kumar Tripathi, Utkarsh Singh For the Respondent : C.S.C. ORDER 1. Heard Sri Rishi Kumar Tripathi, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 07.01.2023 whereby the registration of the petitioner was cancelled as well as the appellate order dated 01.07.2023 whereby the appeal was dismissed as being beyond the prescribed period of limitation. 3. The facts, in brief, are that the petitioner is a proprietorship concern engaged in civil contractual works and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ZL Application Reference No. (ARN): AA091122013056T Dated: 03/11/2022 Order for Cancellation of Registration This has reference to your reply dated 15.11.2022 in response to the notice to show cause dated 03.11.2022 Whereas no reply to notice to show cause has been submitted; The effective date of cancellation of your registration is 07.01.2023. Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return fumished by you. You are required to pay the following a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f condonation of delay exists in the statutory scheme of Section 107 of GST Act. 6. Learned counsel for the petitioner argues that although no fault can be found with the appellate order dismissing the appeal as Appellate Authority does not have the power to condone the delay in terms of the scheme of the Act, however, he argues that the order cancelling the registration is without application of mind; he draws my attention to the impugned order dated 07.01.2023, which does not disclose any application of mind. He, thus, argues that the quasi judicial order which has an adverse effect on the right of the petitioner to run business as guaranteed under Article 19 of the Constitution of India, the same has been done without any application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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