2022 (12) TMI 548

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.... learned counsel for the petitioner and Sri Parv Agarwal, learned counsel for the respondent nos. 2 and 3. This writ petition assails the order passed by the Assistant Commissioner, CGST, Sector-3, Gautam Budh Nagar cancelling the registration of the petitioner as well as the first appellate authority dismissing the appeal on the ground that the appeal filed by the petitioner was time barred. Fa....

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....ings in Writ-C No. 03 of 2020 wherein the Apex Court had directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation. The said order is dated 10.01.2022. According to learned counsel for the petitioner the period of limitation will start from 01.03.2022 and 90 days expired on 29.05.2022 and there was grace period of one month for filing the appeal a....