2023 (12) TMI 106

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..... dismissed on the ground of delay - HELD THAT:- The issue raised in the present case is squarely covered by a judgment of this Court in the case of M/S CHANDRA SAIN, SHARDA NAGAR, LUCKNOW THRU. ITS PROPRIETOR MR. CHANDRA SAIN VERSUS U.O.I. THRU. SECY. MINISTRY OF FINANCE, NEW DELHI AND 5 OTHERS [ 2022 (9) TMI 1047 - ALLAHABAD HIGH COURT] where it was held that In the present case from the perusal .....

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..... 9.2022 whereby the GST registration granted to the petitioner was cancelled and further the appeal preferred by the petitioner was dismissed on the ground of delay. 3. Contention of counsel for the petitioner is that the order passed refers to a show-cause notice dated 31.08.2022 and a reply filed by the petitioner on 09.09.2022 whereas neither the show-cause notice was ever served upon the petiti .....

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