2022 (9) TMI 1412

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....Pankaj Bhatia, J. For the Petitioner :- Raghvendra P. Singh,Satyendra Prakash Singh, Counsel. For the Respondent :- A.S.G., Shiv P. Shukla, Counsel. Hon'ble Pankaj Bhatia, J. Order on Amendment Application 1. Amendment application filed today in Court is taken on record. 2. The amendment application is being filed whereby an additional prayer has been made seeking quashing of....

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....th a show cause notice highlighting the fact that the petitioner has failed to furnish return for a continuous period of six months under Sections 39 of the CGST Act and was called upon to file a reply within 30 days. 7. It is stated that the petitioner could not reply the said show cause notice on account of death of his mother on 05.06.2021 due to COVID-19 which led to the passing of the orde....

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....any reply of the notice, the registration is cancelled. The effective date of cancellation of your registration is 03/01/2022.   Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows:   The amounts determined as being payable above are without prejudice to any amount that may be ....

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....e ground of limitation. The Appellate Authority held that the starting point of limitation of filing of an appeal would be the date of the order. 9. The Counsel for the petitioner argues that the appeal has been dismissed as being beyond limitation as such the doctrine of merger would not apply and the petitioner is fair entitled to seek judicial review of the order dated 03.01.2022 on the grou....