DATED

1.10.2020

BEARING

REFERENCE NUMBER ZA291020430158X PASSED BY

THE R2 MARKED AS ANNEXURE-B AND THE ORDER IN

APPEAL

BEARING

NO.BGM-JJ-JC-19-2022-23-GST

(APPEAL

NO.29/2022/MR/GST)

DATED

19.10.2022

ISSUED BY THE R1 MARKED AS ANNEXURE-G.

THIS PETITION, COMING ON FOR ORDERS, THIS

DAY, THE COURT MADE THE FOLLOWING:

ORDER

The petitioner’s GST registration is cancelled

by order dated 13.10.2020 [Annexure-B,] and the

petitioner’s appeal as against this order is rejected

by the first respondent on 19.10.2022 essentially

on the ground that the petitioner’s appeal is

beyond the time provided for under the Statute.

The petitioner’s grievance as against the order

dated 13.10.2020 is not examined on merits.

- 3 -

Sri. Mahesh R Uppin, the learned counsel for

the petitioner, submits that even from the impugned

order dated 13.10.2020, it can be seen that the

petitioner did not have the opportunity to respond to

the Show Cause Notice for cancellation, and in this

regard he submits that if in the first part of the order

dated

13.10.2020,

there

is

a

reference

to

a

purportedly reply of the petitioner on 13.10.2020, in

the very next sentence, it is recorded that the

petitioner has not responded to t