9911796707
TMI Blog2024 (2) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of delay and the same was filed after the expiry of the period of limitation provided for Section 107 of the U.P. GST Act - HELD THAT:- The cancellation of the registration has a very serious consequences and accordingly, considering the fact that the petitioner has been able to demonstrate that he was seriously ill during the period and on the said account could not submit the reply to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate order dated 21.09.2023 passed by the Additional Commissioner Grade-2 (Appeal) Judicial, Section-3, State Tax, Lucknow wherein an appeal was filed against the order dated 28.01.2023 passed by Assistant Commissioner, Lucknow cancelling the registration of the petitioner was challenged. 3. It has been submitted by learned counsel for petitioner that the petitioner is running the business of Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancelled by the order of the Assistant Commissioner, Lucknow only on the ground that no response has been given by the petitioner to the show cause notice. 4. Aggrieved by the aforesaid order dated 27.12.2022 the petitioner had preferred an appeal and the same was rejected on the ground of delay and the same was filed after the expiry of the period of limitation provided for Section 107 of the U.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very serious consequences and accordingly, considering the fact that the petitioner has been able to demonstrate that he was seriously ill during the period and on the said account could not submit the reply to the show cause notice, on account of which, his registration was cancelled. Further, it has been indicated that the petitioner has already deposited the tax along with late fee and interes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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