2024 (8) TMI 893

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....he reply and vide order dated 8th April, 2020, cancelled the registration of the petitioner w.e.f. 1st January, 2020. 2. Aggrieved of the cancellation of registration, the petitioner filed an appeal under Section 107 (1) of the GST Act, 2017, before the Appellate Authority State Taxes, Appeals-I Kashmir Division, Srinagar. The appeal came to be dismissed by the Appellate Authority vide order dated 15th May, 2024, on the ground that the same was barred by limitation. This is how the petitioner has invoked the Article 226 of the Constitution of India, seeking inter alia a direction to the respondents to restore his registration cancelled in terms of the order dated 8th April, 2020. 3. Similar cases have come up before this Court, wherein, s....

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....s and circumstances of the case, and also on the analogy of the cases earlier decided, this Court has not gone into the legal issue raised by the learned Advocate General on behalf of the respondents. Nothing said in this order shall be construed as an expression of opinion by this Court that notwithstanding the availability of the alternative remedy of appeal, petition under 226 is directly maintainable 6. Disposed of. WP(C) 1130/2024: 7. Pursuant to a show-cause notice dated 21st December, 2020, reply was submitted by the petitioner on 31st December, 2020. The Sales Tax Officer, Circle Anantnag, Kashmir, considered the reply and vide order dated 13th January, 2021, cancelled the registration of the petitioner w.e.f. 13th January, 2021.....