Advocates:
['YASHONIDHI SHUKLA', '', 'TANMAY SADH', 'C S C']

Court No. - 10

Case :- WRIT TAX No. - 1489 of 2022

Petitioner :- R.K.Tripathi Contractors And Suppliers

Respondent :- State Of U.P. And 2 Others

Counsel for Petitioner :- Yashonidhi Shukla,Tanmay Sadh

Counsel for Respondent :- C.S.C.

Hon'ble Rohit Ranjan Agarwal,J.

Heard Sri Yashonidhi Shukla, learned counsel for the petitioner

and Sri Rishi Kumar, learned Standing Counsel for the State.

This writ petition arises out of the order dated 23.12.2021

passed by the respondent no. 3 cancelling the registration of

GST of petitioner and the order of appellate authority dated

19.10.2022 rejecting the appeal on the ground of delay in

submission of appeal.

Learned counsel for the petitioner canvassed that the appellate

authority without considering the grounds, taken in the appeal,

in a formated order has dismissed the same on the ground that

there is delay in submission of appeal.

Learned Standing Counsel, who was earlier granted time to file

counter affidavit on 02.12.2022, has prayed for further time. Sri

Rishi Kumar, learned Standing Counsel, states that as the

returns were not filed by the assessee in time a show cause

notice was issued and no reply was submitted, thu