2022 (5) TMI 1078

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....on has been filed challenging the order dated 23.12.2021 passed by the Additional Commissioner, Grade II (Appeal), Commercial Tax Department, Jhansi, i.e., respondent no. 2 whereby the appeal of the petitioner filed against the order dated 26.11.2018 regarding cancellation of its registration has been dismissed. The appeal has been dismissed on grounds of limitation. It has been recorded in the i....

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.... limitation and the appellate authority has erred in dismissing the appeal on grounds of limitation. It was further argued that the issue involved in the present case is squarely covered by the judgment of this Court dated 24.2.2022 passed in Writ Tax No. 76 of 2022 (M/S J.K. Infratech vs. Additional Commissioner & Anr.) The Standing Counsel does not dispute the fact that the issue involved in th....