2025 (9) TMI 49

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....n the business of sale and purchase of iron, aluminum and other metal scrap. On 3.6.2022 a show cause notice was issued to the petitioner for cancellation of GST registration to which the petitioner has submitted the reply on 9.6.2022 annexing all the relevant documents however being not satisfied with the same, the registration of the petitioner has been cancelled by the order dated 12.8.2022. The petitioner has challenged the said order in appeal, which has been dismissed on the ground of latches by the order dated 26.4.2023. He submits that cancellation of registration can be made as per Section 29 of the Act and there is no contravention of conditions mentioned under Section 29 of the Act on the part of the petitioner but the authoritie....

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....utral Citation No. 2024:AHC:166791) has held as under: 16. Further, this Court in the case of Ashok Kumar Vishwakarma (supra) has held that if no reason has been assigned for cancelling the registration, such order cannot sustain despite appeal being dismissed on the ground of laches, and the doctrine of merger will have no application and set aside the orders impugned therein and remanded the matter for adjudicating the issue de novo. 17. The judgments relied upon by the counsel for the respondents i.e. Chikki Costmetics Budhanpur (supra), M/s Arun Enterprises (supra) & M/s Yadav Steels (supra) has been held therein that that court below has no power to condone the delay in filing the appeal. 18. Similarly, the Hon' ble Apex Cour....