2023 (4) TMI 641

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....the Respondent Through: Ms. Bakshi Vinita, Adv. for R1. Mr. Anurag Ojha, SSC with Mr. Kumar Abhishek, Adv. O R D E R 1. The petitioner has filed the present petition challenging the order-in-appeal dated 24.01.2023 whereby the petitioner's appeal challenging the revocation of GST registration (07 AANCS2588M2ZI) was rejected on the ground that the appeal was beyond the period of limitation. ....

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....ncelled by an order dated 15.02.2022. 4. It is relevant to note that no personal hearing was afforded to the petitioner as 02.10.2021 was a national holiday. 5. In the given facts, it is clear that the order dated 15.02.2022 has been passed in violation of the principles of natural justice and is requires to be quashed. 6. Mr. Ojha, learned counsel for the respondent submits that it would....