2022 (8) TMI 97

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....INGH, J. 1. Heard Sri Shubham Agrawal, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present writ petition has been filed against the order dated 31.03.2022 passed by the first appellate authority whereby the said authority rejected the appeal filed by the petitioner against the order dated 17.09.2021, cancelling the petitioner's registration under the....

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....017 as also an earlier order of this Court in M/s J.K. Infratech Vs Additional Commissioner & Another (2022) UPTC (111) 731. 4. Thus, it has been submitted, the period of limitation to seek revocation of order cancelling a registration was generally placed in abeyance up to 31.08.2021. The assessee was permitted to file an application seeking revocation of order dated 11.09.2019, up to 30.09.20....

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.... and available to the citizens who may be aggrieved by any order passed by a statutory authority. 8. Once the Government exercised its powers and reached a satisfaction (that there were defects on the common portal with respect to service of orders) and, provided relaxation of limitation, by suspending the period of limitation with respect to orders passed up to 12 June, 2020 and placed the dat....

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....cancelling a registration - one for the purpose of filing an application to revoke that order and another to file appeal there against. 10. The reason for relaxation of limitation being generic and external to the nature of remedies available under the Act - whether by way of revocation application or by way of appeal and, the relaxation of limitation being founded on defect or difficulty in se....