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TMI Blog2022 (12) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... petent authority to consider the fact of case and come to the conclusion that the facts necessitate cancellling of the registration of the petitioner in exercise of powers under Section 39 of the CGST Act. The impugned order dated 03.01.2022 is illegal and hence in the aforesaid circumstances, the same is set aside - the matter is remitted to the adjudicating authority and is further directed to the petitioner to file his reply to show cause notice dated 02.12.2021 within three weeks for today - petition allowed by way of remand. - Writ Tax No. - 185 of 2022 - - - Dated:- 15-12-2022 - Hon'ble Alok Mathur,J. For the Petitioner : Raghvendra P. Singh,Satyendra Prakash Singh For the Respondent : Dipak Seth ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e: 03.01.2022 To ACAMBIS HELPLINE MANAGEMENT PRIVATE LIMITED F1/003, ANSAL API, NEAR JAIPURIYA COLLAGE, AHAMMAU, LUCKNOW, Lucknow, Uttar Pradesh 226002 GSTIN/UIN:09AAOCA5342C2ZQ Application Reference No. (ARN): AA0912210069784 Dated: 02/12/2021 Order for Cancellation of Registration This has reference to your reply dated 02/01/2022 in response to the notice to show cause dated 02/12/2021 Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). 1. In absence of any reply of the notice, the registration is cancelled. The effective date of cancellation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cknow Sector - 19 5. The appeal preferred by the petitioner against the said order was also dismissed on the ground of limitation. 6. Learned counsel for petitioner has submitted that though the petitioner has a statutory remedy of appeal before the GST Tribunal but the same not having been constituted for the State of Uttar Pradesh, he has preferred present writ petition. 7. Learned counsel for petitioner has further submitted that the appeal has been dismissed beyond the period of limitation as such doctrine of meager would not apply and the petitioner is entitled to seek judicial review of the order dated 03.01.2021 on the ground that the same is non-speaking order. 8. He has further referred to the judgment of this Court p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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