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TMI Blog2022 (9) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner :- Raghvendra P. Singh,Satyendra Prakash Singh, Counsel. For the Respondent :- A.S.G., Shiv P. Shukla, Counsel. Hon'ble Pankaj Bhatia, J. Order on Amendment Application 1. Amendment application filed today in Court is taken on record. 2. The amendment application is being filed whereby an additional prayer has been made seeking quashing of the cancellation order dated 03.01.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner has failed to furnish return for a continuous period of six months under Sections 39 of the CGST Act and was called upon to file a reply within 30 days. 7. It is stated that the petitioner could not reply the said show cause notice on account of death of his mother on 05.06.2021 due to COVID-19 which led to the passing of the order dated 03.01.2022 (Annexure-4). The entire order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cancellation of your registration is 03/01/2022. Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner argues that the appeal has been dismissed as being beyond limitation as such the doctrine of merger would not apply and the petitioner is fair entitled to seek judicial review of the order dated 03.01.2022 on the ground that the same is non speaking order. This Court while deciding Writ Tax No.147 of 2022 (M/S Chandrasen, Sarda Nagar, Lucknow vs Union of India and others) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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