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2020 (7) TMI 179

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..... ers dated 2.11.2019 passed by the Assistant Commissioner, Sector-8, Jhansi and 31.12.2019 passed by the Additional Commissioner Grade -2 (Appeal) 1st Commercial Tax, Jhansi, are set aside. The application dated 19.10.2019 which was filed by the petitioner for the revocation of the cancellation order dated 19.1.2019 shall now be decided in accordance with law within a period of 15 days from the dat .....

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..... ion of the cancellation order. When, however, the application was rejected on 2.11.2019, the petitioner filed a First Appeal under Section 107 of the Act. Upon the dismissal of the First Appeal on 31.12.2019, in the absence of Tribunal, the instant writ petition was filed. The contention of the learned counsel for the petitioner is that the orders of the Assessing Authority and of the Fir .....

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..... urpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order wa .....

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