9911796707
TMI Blog2022 (8) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present writ petition has been filed against the order dated 31.03.2022 passed by the first appellate authority whereby the said authority rejected the appeal filed by the petitioner against the order dated 17.09.2021, cancelling the petitioner's registration under the Uttar Pradesh Goods & Services Tax Act, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s J.K. Infratech Vs Additional Commissioner & Another (2022) UPTC (111) 731. 4. Thus, it has been submitted, the period of limitation to seek revocation of order cancelling a registration was generally placed in abeyance up to 31.08.2021. The assessee was permitted to file an application seeking revocation of order dated 11.09.2019, up to 30.09.2021 - assuming that period of limitation to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any order passed by a statutory authority. 8. Once the Government exercised its powers and reached a satisfaction (that there were defects on the common portal with respect to service of orders) and, provided relaxation of limitation, by suspending the period of limitation with respect to orders passed up to 12 June, 2020 and placed the date of any order passed up to that date, to be 31.08.2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application to revoke that order and another to file appeal there against. 10. The reason for relaxation of limitation being generic and external to the nature of remedies available under the Act - whether by way of revocation application or by way of appeal and, the relaxation of limitation being founded on defect or difficulty in service of order to be impugned in such proceedings, that rela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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