2024 (7) TMI 1295

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..... e limitation - total non application of mind by the authority concerned while cancelling the G.S.T registration of the petitioner - sufficient reasons for passing of the order not given - violation of principles of natural justice - HELD THAT:- Bar of limitation may bar the remedy of appeal but it does not bar the petitioner's right to seek his constitutional remedy under Article 226 of the Co .....

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..... ged the validity of an orders dated 21.01.2021 and 27.04.2021 passed by the Assistant Commissioner, State Tax, Sector-8, Lucknow cancelling the registration of the petitioner's proprietorship concerned M/s G.F.T. Fashion, Lucknow. The petitioner has also challenged the validity of an order dated 13.07.2022 passed by the Additional Commissioner, Grade-2 (Appeal) State Tax, Judicial Sector-3, Lu .....

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..... time order states that the petitioner had not submitted any reply to the show cause notice. The contents of the petitioner's reply dated 21.01.2021 have also not been taken into consideration while passing of the impugned order. 5. Such an unreasoned order cannot be sustained in law as no judicial order can be passed without giving sufficient reasons for passing of the order. 6. The appeal fi .....

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