2026 (7) TMI 1828

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....2532 OF 2026 (T - RES) - -<br>GST<br>THE HON&#39;BLE MR. JUSTICE C.M. POONACHA For the Appellant : Sri. H.R. Kambiyavar, Advocate For the Respondent : Smt. Nandini Somapur, AGA FOR R1 TO R3; SRI. V.M. KHARVI, ADVOCATE FOR R4 ORAL ORDER The present petition is filed seeking for the following reliefs: "WHEREFORE, the petitioner most respectfully prays that this Hon&#39;ble Co....

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....respondent No.1 - Assistant Commissioner. The said order was assailed by the petitioner in an appeal filed under Section 107(1) of the Act before respondent No.2 - Joint Commissioner. Respondent No.2, by the impugned order dated 21.07.2025 (Annexure-B to the writ petition), dismissed the appeal on the ground that there was a delay of 181 days after the condonable period of 30 days in filing the sa....

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....ded on 05.11.2025, NC:2025:KHC-D:15104), in a similar factual matrix, granted relief and ordered as under: "ORDER a. The petition is allowed in-part. b. The petitioner is permitted to file an appeal against the cancellation of registration before the Appellate Authority within four weeks from the date of the receipt of a copy of this order. c. In the event, the ....