2023 (3) TMI 790

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.....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 30.07.2022 whereby GST registration of the petitioner has been cancelled and the order dated 12.01.2023, whereby the Appeal No.06 of 2023, U.P. Goods and Service Tax Act, 2017 filed against the cancellat....

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....hich was dismissed by the appellate authority on the ground of delay. Learned counsel for the petitioner submits that the order dated 30.07.2022 is self contradictory as in one line it is stated that petitioner has submitted his reply to the show cause notice dated 18.07.2022 while in the very next line it is noted that petitioner has not submitted reply to the show cause notice. Learned counsel....

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....s 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 Union of India and others) had held that the order of can....