2023 (1) TMI 1375

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....ashonidhi Shukla, learned counsel for the petitioner and Sri Rishi Kumar, learned Standing Counsel for the State. This writ petition arises out of the order dated 23.12.2021 passed by the respondent no. 3 cancelling the registration of GST of petitioner and the order of appellate authority dated 19.10.2022 rejecting the appeal on the ground of delay in submission of appeal. Learned counsel f....

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....on record. From the order passed by the appellate authority, it transpires that it has been passed on a format and the reasons shown for rejection is delay in submission of appeal. This Court finds that the assessee has taken grounds in his memo of appeal wherein he has explained the delay in appraoching the appellate forum which the first appellate authority has not considered and has passed a....