9911796707
TMI Blog2024 (8) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... etorship concern - petitioner not submitted any reply to the show cause notice - 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 Constitution of India, particularly when the impugned order affects valuable rights of the petitioner and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. By means of the instant writ petition under Article 226 of the Constitution of India, the petitioner has challenged the validity of an order dated 23.03.2023 passed by the Assistant Commissioner, Sector 12, Lucknow (B) cancelling the registration of the petitioner's proprietorship concer M/s Arya Cine Entertainment, Lucknow. The petitioner has also challenged the validity of an order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mind by the authority concerned while cancelling the G.S.T registration of the petitioner as on the one hand the order states that it was being passed with reference to the petitioner's reply dated 17.03.2023 but at the same time order states that the petitioner had not submitted any reply to the show cause notice. The contents of the petitioner's reply dated 17.03.2023 have also not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Commissioner, Grade-2 (Appeal) State Tax, Judicial Block-3, Lucknow are hereby set aside and the learned Assistant Commissioner, Lucknow Sector 12, is directed to pass a fresh order after taking into consideration the submissions made by the petitioner in the reply dated 17.03.2023 given in response to the show cause notice dated 04.03.2023. 9. The Respondent No.4 shall be at liberty to init ..... X X X X Extracts X X X X X X X X Extracts X X X X
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