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TMI Blog2024 (2) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated October 17, 2019 and the order dated July 12, 2022 passed in appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act"). 3. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Court in Writ Tax No.172 of 2023 titled as Surendra Bahadur Singh v. State of U.P. and others decided on August 23, 2023, wherein the Division Bench has held as follows: "6. Learned counsel for the petitioner argues that although no fault can be found with the appellate order dismissing the appeal as Appellate Authority does not have the power to condone the delay in terms of the scheme o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oid of any reasons, the same can be challenged before this Court as decided by the Hon'ble Supreme Court in the case of Whirlpool Corporation v. Registrar of Trademarks, Mumbai and Ors. - (1998) 8 SCC 1. 7. He further places reliance on the judgment of this Court in the case of Om Prakash Mishra v. State of U.P. & Ors.; Writ Tax No.100 of 2022 decided on 06.09.2022 wherein this Court had rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l proceed to pass fresh order after giving an opportunity of hearing to the petitioner and after considering whatever defence he may take." 5. Learned counsel for the petitioner further relies upon a coordinate Bench judgment of this Court in Writ Tax No.1476 of 2022 titled as M/s Namo Narayan Singh v. State of U.P. and others decided on October 10, 2023 to emphasis the point that providing of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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