JUDGMENT :

(Shekhar B. Saraf, J.) :

1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated April 19, 2022 passed by the Assistant Commissioner, State Tax, Sector -7, Agra (hereinafter referred to as the ‘Respondent No. 2’), order dated July 12, 2022 passed by the Assistant Commissioner, State Tax, Sector – 5, Agra (hereinafter referred to as the ‘Respondent No. 3’), and the order dated November 24, 2022 passed by the first appellate authority. Vide order dated November 24, 2022, the appeal filed by the Petitioner was dismissed as time barred.

2. Facts of the instant case are briefly delineated below:

(a) Petitioner was granted registration certificate under the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the UPGST Act’).

(b) The aforesaid registration of the petitioner was cancelled by the Respondent No. 2 vide impugned order dated April 19, 2022.

(c) Thereafter, the Petitioner had filed an application for revocation of the cancellation of registration before the Respondent No. 3 which was rejected vide impugned order dated July 12, 2022.

(d) Aggrieved by the impugned order dated