2026 (1) TMI 485

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....dent(s) : C.S.C. ORDER 1. Heard Sri Siddharth Agrawal, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the State-respondents. 2. Challenge has been raised to the order dated 08.11.2023 passed by the Assistant Commissioner, Fatehpur Sector-1, Prayagraj, cancelling the petitioner's registration under the UPGST Act, 2017. 3. In paragraph no....

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....d of limitation to file appeal on 16.12.2024 when the writ petition was filed. 8. Further, in view of our pronouncement in M/S Mk Carpet Exports Vs. Commissioner Of Commercial, Tax U.P. Lucknow & Anr.; 2026:AHC:166-DB, the petitioner would be entitled to benefit of Section 14 of the Limitation Act. 9. Accordingly, while interference on merits is declined, the present writ petition is dispose....