2023 (3) TMI 1368

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.... petition has been filed challenging the order dated 09.12.2020 whereby the registration of the petitioner was cancelled as well as the order dated 07.12.2022 whereby the appeal preferred by the petitioner was dismissed as being beyond the prescribed period of limitation. The Counsel for the petitioner argues that a show cause notice was sent to the petitioner on 26.11.2020 (Annexure no.2) whereb....

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....cify the time and the date which is arbitrary exercise of power. In support of this, he places reliance upon the judgment of this Court in the case of M/s Jaiprakash Thekedar vs Commissioner, Commercial Taxes and another; [(2023 U.P.T.C. (VOL.113) - 162]. He also relies upon the judgment of this Court in the case of M/s Chandra Sain, Sharda Nagar, Lucknow through its Proprietor Mr. Chandra Sain vs....