2023 (6) TMI 944

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....rali For Respondents : Mr.Rajnish Pathiyil Senior Panel Counsel ORDER Mr.Rajnish Pathiyil, learned Senior Panel Counsel accepts notice for the respondents and is armed with sufficient instructions to enable a final disposal of this Writ Petition, even at the stage of admission. 2. The petitioner challenges an order of cancellation of registration dated 07.01.2023, passed in terms of th....

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....delay of 2 days when the order was noticed and necessary steps taken immediately. 5. This Court is of the considered view that the delay being only 2 days and sufficient reasons having been put forth to explain the same, the delay can well be condoned and I do so. 6. The appeal has been filed online by the petitioner on the GST portal. The applicable provision requires the petitioner to file....

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....ot stand in the way of substantial justice being done by this Court by permitting the petitioner to pursue its statutory remedy and by condoning the delay. 9. In light of the above, the delay of 2 days in filing the appeal is condoned and the challenge to the order of assessment is rejected. The petitioner is permitted to re-present the appeal papers within a period of one (1) week from today a....