2022 (11) TMI 899

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....1-2022<br>Writ Petition (T) No. 178 of 2022 - -<br>GST<br>Hon&#39;ble Shri Justice P. Sam Koshy For Petitioner : Shri Neeladri, C. Advocate. For Respondent No.1 : Shri Tushar Dhar Diwan, Advocate. For Respondent No.2 : Shri Maneesh Sharma, Advocate. For Respondents No.3&4 : Shri Chandresh Shrivastava, Addl. A.G. ORDER 1. Aggrieved by the impugned order Annexure P/2, dated 30.09.2....

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....ounds if the appeal could not be filed within the stipulated 90 days time. As such, the appeal was required to be filed on 04.01.2020, however, in the instant case the petitioner establishment had preferred the appeal only on 22-26.07.2021. The appellate authority considering the unexplained inordinate delay in the filing of the appeal rejected the same vide the impugned order Annexure P/2 dated 3....

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.... applications covered under the scope of the aforementioned notification dated 29.08.2021. The said clarification issued on 06.09.2021, Annexure P/12 again was in respect of the permission that was granted to move an application for revocation of the cancellation of registration and which was extended to even those persons whose application for revocation earlier stood rejected and also in respect....

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....itioner as such cannot claim any advantage of showing justification for the delay in the filing of the appeal beyond the permissible period of limitation under the Act. 6. Further contention of the petitioner also is that the petitioner was an IBC Company and for which there was a circular No.134/04/2020-GST dated 23.03.2020 which provided that the companies under IBC the registration could not....