2024 (5) TMI 247

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....E MR. JUSTICE RAJIV ROY For the Petitioner: Mr. Sanjeev Kumar Singh, Advocate For the UOI: Dr. K.N. Singh, ASG & Mr. Anshuman Singh, Sr. SC, CGST & CX JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE The petitioner is aggrieved with the cancellation of registration by Annexure-2 order passed on 28.01.2020. 2. Admittedly, there is an appellate remedy which the petitioner availed with gross delay. ....

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....ication within one month thereafter. The appeal is said to have been filed only on 05.11.2023, after about one year five months from the date on which even the extended limitation period expired. In the above circumstances, we find no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate remedies available a....