2024 (5) TMI 241

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..... time limitation to file appeal - Cancellation of GST registration of petition - HELD THAT:- An appeal was to be filed on or before 30.06.2022 as permitted by the Hon ble Supreme Court and if necessary with a delay condonation application within one month thereafter. The appeal is said to have been filed only on 18.10.2023, after about one year three months eighteen days from the date on which eve .....

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..... dismissed. - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE RAJIV ROY For the Petitioner: Mr.Aatish Kumar, Advocate For the Respondent: Mr.Vikash Kumar JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE The petitioner is aggrieved with the cancellation of registration by Annexure-P/3 order passed on 15.12.2020. 2. Admittedly, there is an appellate remedy which the petitioner availed with gross .....

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..... n application within one month thereafter. The appeal is said to have been filed only on 18.10.2023, after about one year three months eighteen days from the date on which even the extended limitation period expired. In the above circumstances, we find no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate .....

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