2026 (6) TMI 1288

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....6 (6) TMI 1288 - PATNA HIGH COURT - TMI<br>PATNA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 19-6-2026<br>Civil Writ Jurisdiction Case No. 3439 of 2026 - -<br>GST<br>HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD AND HONOURABLE MR. JUSTICE KUMAR MANISH Appearance: For the Petitioner/s: Mr. Gaurav Prakash, Adv. For the Respondent/s: Mr. Vivek Pd., GP-7, Ms. Roona, AC to GP-7, ....

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.... 06.03.2023. The order of cancellation of registration states that the same has got reference to his reply dated 05.03.2023 in response to the notice to show cause dated 02.02.2023 but in the next line, it is stated that no reply to notice to show cause has been submitted. 4. Annexure- 'P/2' is the copy of the show cause notice dated 02.02.2023 from which it appears that the cancellation of the....

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.... shown for cancellation of the registration of the petitioner. The petitioner preferred an appeal before the Appellate Authority with a delay of 21 months. The Form GST APL-01 in which the appeal to the Appellate Authority has been preferred has been enclosed as Annexure- 'P/3' to the writ application. This does not contain any annexure on the record and the reason for delay has not been placed be....