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TMI Blog2022 (9) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... of mind, the same does not satisfy the test of Article 14 of the Constitution of India, as such, the impugned order dated 13.02.2020 (Annexure 2) is set aside. The petition is accordingly allowed. - Writ Tax No. - 147 of 2022 - - - Dated:- 22-9-2022 - Hon'ble Pankaj Bhatia, J. For the Petitioner : Sanjieva Shankhdhar, Durga Prasad Dubey For the Respondent : A.S.G,C.S.C. ORDER HON'BLE PANKAJ BHATIA,J. 1. Heard learned counsel for the petitioner; Shri Shiv P. Shukla, learned counsel for respondent nos.1 2 and learned Standing Counsel for respondent nos.3 to 6. 2. Present petition has been filed challenging the order dated 13.02.2020 whereby the registration of the petitioner was cancelled as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CHANDRA SAIN 8438, RAJNI KHAND SHARDA NAGAR, Uttar Pradesh,226025 GSTIN/UIN :09CCBPS2158G2ZG Application Reference No. (ARN): AA090220006361Y Dated : 04/02/2020 Order for Cancellation of Registration This has reference to your reply dated 13/02/2020 in response to the notice to show cause dated 04/02/2020 Whereas no reply to notice to show cause has been submitted; The effective date of cancellation of your registration is 13/02/2020 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay condonation application alongwith the appeal. The Appellate Authority was of the view that in view of the Bar created under Section 107(4) of the GST Act, the delay cannot be condoned, as such, he proceeded to dismiss the appeal holding that no power of 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 Aappellate 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 13.02.2020, which does not dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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