2023 (5) TMI 127

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.... DR. JUSTICE ANITA SUMANTH For the Petitioner : Mr.S.Sundar For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel ORDER Mr.A.P.Srinivas, learned Senior Standing Counsel accepts notice for the respondents and is armed with instructions to proceed with the matter even at this juncture. Hence, by consent of both sides, this Writ Petition is disposed finally even at the stage of admissi....

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.... the petitioner, issued a notice of cancellation of registration on 02.12.2021, initiated online through the official portal. 5. The petitioner neither submitted any response nor appeared for a personal hearing that had been fixed in the aforesaid notice. Though there is  a tentative statement of the petitioner that he had been unaware of the same, this Court has taken a view in W.P.No.25666....

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....a period of 90 days. There is a period of one month after the aforesaid period of 90 days, for which the authority may grant condonation, if convinced by the explanation set out by the assessee. The appeal of petitioner has been filed after a period of 6 months, over and above the statutory limitation of 90 + 30 days. 8. In light of the above admitted position, the dismissal of the appeal by R1 i....