Writ jurisdiction declined for delayed appeal and incomplete disclosure in challenge to cancellation of registration.

A writ challenge to cancellation of registration was not entertained where the petitioner did not dispute the cancellation ground of non-filing of returns for six months, and the appellate proceedings were inadequately disclosed. The appeal before the Appellate Authority was filed after about 21 months, no supporting material explaining the delay was produced, and the appellate order itself was not placed before the HC. On these facts, the writ court declined to exercise its jurisdiction and dismissed the petition, while leaving the petitioner free to pursue the statutory second appeal if otherwise maintainable.

---

---

Issues: Whether the writ petition challenging the cancellation of registration and the appellate order deserved entertainment despite delay and incomplete disclosure of the appellate proceedings.

Analysis: The petitioner did not dispute the cancellation ground relating to non-filing of returns for six months. The challenge was based on alleged lack of awareness of the proceedings and personal difficulties, but the appeal before the Appellate Authority was filed after about 21 months, the supporting reasons for delay were not placed on record, and the appellate order was also not produced. In these circumstances, the writ court declined to exercise its jurisdiction.

Outcome: The writ petition was dismissed and the Court left the petitioner free to pursue the statutory second appeal, if otherwise maintainable.

---