Cancellation of registration of petitioner - petitioner firm ...

Firm's Registration Cancelled; Appeal Dismissed for Late Filing Due to Unawareness for 477 Days; No Writ Remedy Available.

November 17, 2021

Case Laws     GST     HC

Cancellation of registration of petitioner - petitioner firm remained ignorant of the order of the cancellation - The knowledge, which the petitioner attributes, that he could not obtain the knowledge, for a period of 477 days, in fact smacks a sense of irresponsibility for an assessee, who is facing an order of cancellation of its registration rendered on 21.09.2019, and particularly when the assessee i.e. the petitioner was, attributing its responsibility on the Advocate, without there being any pleading to the said effect - Since the appeal itself has been dismissed on the ground of limitation, the writ remedy would not be available to the petitioner. - HC

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