2023 (3) TMI 162

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.... Dubey For the Respondent : A.S.G.I.,C.S.C. ORDER HON'BLE VIVEK CHAUDHARY, J. Heard learned counsel for the petitioner and the learned Standing Counsel for the State. Present petition has been filed challenging the order dated 23.01.2021 passed by the respondent no.6 whereby GST registration of the petitioner has been cancelled and the order dated 06.02.2023, whereby the Appeal No.86 of 2....

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.... Against the said order, the petitioner filed an appeal which was dismissed by the appellate authority on the ground of delay. Learned counsel for the petitioner submits that the order dated 23.01.2021 is self contradictory as in one line it is said that petitioner has submitted his reply to the show cause notice dated 14.01.2021 while in the very next line it is noted that petitioner has not sub....

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....d as under:- "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 ground that the same is non speaking order. This Court while deciding Writ Tax No.147 of 2022 (M/S Chandrasen, Sarda Nagar, Lucknow vs Un....