9911796707
TMI Blog2023 (1) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... finds that the assessee has taken grounds in his memo of appeal wherein he has explained the delay in approaching the appellate forum which the first appellate authority has not considered and has passed an order based on a format in a routine manner. This Court finds that such type of practice cannot be accepted from an appellate authority as the cancellation of registration of GST affects the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. Writ petition stands partly allowed by way of remand. - HON'BLE ROHIT RANJAN AGARWAL, J. For the Petitioner : Yashonidhi Shukla,Tanmay Sadh For the Respondent : C.S.C. ORDER Heard Sri Yashonidhi Shukla, learned counsel for the petitioner and Sri Rishi Kumar, learned Standing Counsel for the State. This writ petition arises out of the order dated 23.12.2021 passed by the respondent no. 3 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that as the appeal was not filed in time, the appellate authority has rejected the same on the ground of delay. Having heard learned counsel for the parties and perused the material on record. From the order passed by the appellate authority, it transpires that it has been passed on a format and the reasons shown for rejection is delay in submission of appeal. This Court finds that the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion has been afforded by the assessee, the authorities should pass an order so as to see that more and more business thrives in a legal manner and no tax is evaded by any person carrying of any business. This Court finds that the appellate order dated 19.10.2022 passed by the first appellate authority is unsustainable in the eyes of law as it is a non-speaking order and same is hereby setaside. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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