2021 (9) TMI 1191

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....eard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Apurva Hajela, learned Standing Counsel for the State. Challenge has been raised to the order dated 05.09.2019 passed by the Assistant Commissioner, Commercial Tax Department, Kanpur Nagar, whereby, the petitioner's registration under the U.P. GST Act, 2017 has been cancelled. The present petition appears to have been fir....

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....nsel vehemently submitted that the writ petition is hit by unexplained latches inasmuch as it may never be expected that upon cancellation of its registration by the impugned order dated 05.09.2019, the petitioner may have carried on business or may have remained unaware of the order till March 2020. Such orders are uploaded on the GST portal itself and are easily accessible to the concerned. In a....