2024 (8) TMI 509 - HC - GST

Time Limitation - appeal had been filed belatedly - Cancellation of registration of the petitioner's proprietorship concern - petitioner not submitted any reply to the show cause notice - violation of principles of natural justice - HELD THAT - Bar of limitation may bar the remedy of appeal but it does not bar the petitioner's right to seek his constitutional remedy under Article 226 of the Constitution of India, particularly when the impugned order affects valuable rights of the petitioner and the same has been passed without assigning any reason. The orders dated 23.03.2023 passed by the Assistant Commissioner, Sector 12, Lucknow (B) and 13.02.2024 passed by the Additional Commissioner, Grade-2 (Appeal) State Tax, Judicial Block-3, Lucknow are hereby set aside and the learned Assistant Commissioner, Lucknow Sector 12, is directed to pass a fresh order after taking into consideration the submissions made by the petitioner in the reply dated 17.03.2023 given in response to the show cause notice dated 04.03.2023. Petition allowed.

Summary

The High Court of Allahabad allowed the writ petition challenging the cancellation of GST registration of M/s Arya Cine Entertainment. The court set aside the orders dated 23.03.2023 and 13.02.2024, directing a fresh decision considering the petitioner's submissions. The Respondent No.4 can initiate fresh proceedings following the law.