BRIJ BIHARI SINGH Vs. COMMISSIONER COMMERCIAL TAX LUCKNOW

JUDGEMENT

(1.) Heard Ms. Pooja Talwar, learned counsel for the assessee and learned Standing Counsel for the revenue.

(2.) Challenge has been raised to the order passed by the Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Sonbhadra dtd. 12/10/2021 in Appeal No. GST - 47 of 2021 for the period 2019-20. By that order, that Appeal Authority has rejected as time barred the appeal filed by the petitioner against the order dtd. 28/2/2019, passed by the Proper Officer, cancelling the petitioner's registration, under Sec. 29 of the U.P. GST Act, 2017 (hereinafter referred to as the Act).

(3.) Having heard learned counsel for the parties and having perused the record, it transpires, the petitioner's registration under the Act was sought to be cancelled vide notice dtd. 28/2/2019. The petitioner submitted his reply thereto on 12/3/2019. However, in absence of the petitioner, the said registration was cancelled by an ex parte order dtd. 9/8/2019. Here, it is not in dispute that the petitioner was served with a copy of that order at the relevant time through the GSTN portal.