2024 (8) TMI 1090

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..... tration dated 06.01.2021 directed appearance on 04.01.2021 and the order of cancellation of registration was passed on 20.01.2021 - HELD THAT:- True, there is an illegality in so far as the notice issued having shown a date prior to the date of the notice for hearing. However, the reply was directed to be submitted within seven days. The petitioner could have responded to the notice and asked for .....

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..... der passed on 20.01.2021. The vehement contention of the learned counsel for the petitioner is that the show-cause notice for cancellation of registration dated 06.01.2021 directed appearance on 04.01.2021 and the order of cancellation of registration was passed on 20.01.2021. 2. Admittedly, there is an appellate remedy which the petitioner availed with gross delay. 3. Section 107 of the Bihar Goo .....

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..... ter. The appeal is said to have been filed only on 29.10.2023, after about one year and three months 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 remedies available and the assessee has not bee .....

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