AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2026 (4) TMI 1145
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....e procedure prescribed under Section 169 of the U.P. GST/CGST Act, 2017. Thereafter, on 06.07.2024, an order for cancellation of the registration came to be passed by the second respondent, Assistant Commissioner, Lalitpur, Sector-1, Jhansi. Since the order dated 06.07.2024 cancelling the GST registration was an ex parte non speaking unreasoned so the writ petitioner preferred an appeal under Section 107 of the Act before the third respondent, Additional Commissioner, Grade-2 (Appeal), Jhansi on 27.08.2024 beyond the limitation period being 06.10.2024 taking ground for condonation of delay, the said appeal so preferred by the writ petitioner came to be rejected on 18.09.2025. 4. Questioning the same, the present writ petition came to be preferred. 5. This Court entertained the writ petition on 08.01.2026 while seeking instructions. 6. A counter affidavit came to be filed by the learned Standing Counsel sworn by Assistant Commissioner, State Tax, Sector-01, Lalitpur dated 04.02.2026 to which a rejoinder affidavit came to be preferred. Thereafter on 09.03.2026, learned Standing Counsel produced before this Court the order dated 18.09.2025 passed by the Additional Commissione....
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....e writ petitioner has submitted that the writ petitioner knew about the show cause notice and despite the fact that the same stood served upon the writ petitioner and the writ petitioner did not tender reply resulting to the fact that the order in original came to be passed and the appeal also came to be preferred with delay which has been rightly rejected. 9. I have heard the submission so made across the bar and perused the record. 10. Apparently, the writ petitioner impugns in the present writ petition two orders firstly, the order dated 06.07.2024 passed by the second respondent under Section 29 of the GST/CGST Act, 2017 referable to the Financial Year 2024-25 cancelling the GST registration and secondly, the appellate order dated 18.09.2025. The show cause notice dated 24.02.2024 reads as under.- "Form GST REG-17 [See Rule 22(1)/ sub-rule (24) of rule 214) Reference Number: ZA090224223263W Date: 24/02/2024 To Registration Number (GSTIN/Unique ID): 09APDPK6131QIZG ABDUL KAYYUM DUKAN NO 30, JILA PARISHAD COMPOUND, STATION ROAD, CIVIL LINES, Lalitpur, Uttar Pradesh, 284403 Show Cause Notice for Cancellation of Registr....
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....STR-10 within three months of the date of this order. 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Place: Uttar Pradesh Date: 06/07/2024 (Ashish Sharma) Assistant Commissioner, Lalitpur, Sector-1" 12. The appeal came to be preferred by the writ petitioner questioning the order dated 06.07.2024 before the third respondent in which in para 16, reasons of delay have been taken which reads as under.- "16. If 'Yes' in item 16- (a) Period of delay Day-316 (b) Reasons for delay यह कि अपीलकर्ता के द्वारा वर्क कॉन्ट्रैक्ट का क....
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....कारी नहीं दी गयी थी। यह कि अपीलकर्ता को उक्तं पंजीयन कैंसिलेशन के पारित आदेश दिनांक 06.07.2024 की जानकारी दिनांक 20.08.2025 को हुयी वैसे ही अपीलकर्ता के द्वारा अपने अधिवक्ता से सम्पर्क कर अपील तैयार करवाते हुये अपील आपके स....
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....67;रुद्ध उ०प्र० माल एवं सेवा कर अधिनियम, 2017 (जिसे आगे प्रांतीय अधिनियम कहा गया है) की धारा-29(2) (c) सपठित नियम- 22(3) के अंतर्गत आदेश संख्या-ZA090724044141R दिनांक 06-07-2024 पारित करते हुये अपीलार्थी का पंजीयन निरस्त किया गया था जिससे क्षुब्ध ह....
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....0; तिथि पर फर्म अधिवक्ता श्री मंजीत सिंह अहूजा उपस्थित हुये। अपीलार्थी द्वारा समयान्तर्गत अपील प्रस्तुत न किये जा सकने के कारण अस्वस्थ होना बताया जिस कारण अपीलार्थी समय से अपील दाखिल नहीं नहीं कर सके थे। अ....
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....2375; प्रावधान के अनुसार यदि अपीलीय प्राधिकारी इस बात से संतुष्ट है कि उक्त तीन माह की अवधि में अपील प्रस्तुत न किये जा सकने का पर्याप्त कारण उपलब्ध था तब वह एक माह की अवधि का विलंब क्षमा कर सकता है। प्रश्नगत माम....
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....; कमिश्नर, वाणिज्य कर, उ०प्र० (रिट टैक्स संख्या- 1614/2022) के वाद निर्णय में अधिनियम की धारा-107(1) एवं धारा-107(4) के प्रावधानों की व्याख्या के आलोक में प्रश्नगत अपील प्रार्थना पत्र कालबाधित होने के कारण ग्राहय / स्वीकार किये ज....
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....5; के द्वारा फाईल किये जाते थे उसके द्वारा जीएसटी पोर्टल पर अपना मोबाईल नं० और ई-मेल आईडी अपडेट की गयी है। यह कि एकाउण्टेन्ट के द्वारा जीएसटी के रिटर्न फाइल करने के लिये कर जमा करवा लिया जाता था। अपीलकर्ता द्....
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....oceeded on the assumption that the appellate authority had issued notices on 15.09.2025 fixing 18.09.2025 and the Advocate of the writ petitioner/appellant appeared and the grounds taken was regarding the illness. In the opinion of the Court once a specific ground is taken in the memo of appeal seeking condonation of delay then the instant ground is to be considered this way or that way in that regard, however, there is no consideration of the same. Moreover, the order in original is also not in conformity of law. 17. Accordingly, the writ petition is being decided in the following terms.- (a) the order dated 06.07.2024 passed by the Assistant Commissioner, Lalitpur, Sector 1, Jhansi, second respondent as well as the order cancelling the GST registration as well as the order dated 18.09.2025 passed by the Additional Commissioner, Grade 2 (Appeal), Jhansi, third respondent are set aside; (b) matter stands remitted back to the second respondent, Assistant Commissioner, Lalitpur, Sector 1, Jhansi to pass a fresh order within a period of three months. Since the show cause notice dated 24.02.2024 is within the knowledge of the writ petitioner as the same has been an....