In this case petitioner may file a fresh application pursuant to the Notification No. 34/2021-Central Tax which has extended the period of limitation for revocation of cancellation of registration
Section 29, 30 of the CGST Act, 2017 — Registration —–The petitioner was issued notice for cancellation of registration under Rule 22(1) for not filing returns for a continuous period of six months being in violation of section 29(2)(c) of the Act. The Petitioner preferred an application under section 30 of the Act, for revoking the cancellation of registration. The application came to be rejected on the ground of limitation on 16.04.2021. Aggrieved, petitioner preferred an appeal which was rejected vide order dated 26.07.2021, affirming the order of the assessing authority. The counsel for the petitioner submitted that Government of India, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs vide Notification No. 34/2021-Central Tax, dated 29 August 2021, has extended the period of limitation providing that if an application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act falls during the period from the Ist day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended upto the 30th day of September, 2021. The respondent counsel submitted that in the event such an application is filed under section 30 of the Act, the respondent shall consider and decide the application on merit without being influenced by the impugned appellate order.
Held that:- The Hon’ble High Court held that the petitioner would file an application under section 30 of the Act for revocation in terms of the notification. In the event, such an application is filed, the respondent shall consider and decide the same on merits, by a reasoned and speaking order.
In this case petitioner may file a fresh application pursuant to the Notification No. 34/2021-Central Tax which has extended the period of limitation for revocation of cancellation of registration
Section 29, 30 of the CGST Act, 2017 — Registration —–The petitioner was issued notice for cancellation of registration under Rule 22(1) for not filing returns for a continuous period of six months being in violation of section 29(2)(c) of the Act. The Petitioner preferred an application under section 30 of the Act, for revoking the cancellation of registration. The application came to be rejected on the ground of limitation on 16.04.2021. Aggrieved, petitioner preferred an appeal which was rejected vide order dated 26.07.2021, affirming the order of the assessing authority. The counsel for the petitioner submitted that Government of India, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs vide Notification No. 34/2021-Central Tax, dated 29 August 2021, has extended the period of limitation providing that if an application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act falls during the period from the Ist day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended upto the 30th day of September, 2021. The respondent counsel submitted that in the event such an application is filed under section 30 of the Act, the respondent shall consider and decide the application on merit without being influenced by the impugned appellate order.
Held that:- The Hon’ble High Court held that the petitioner would file an application under section 30 of the Act for revocation in terms of the notification. In the event, such an application is filed, the respondent shall consider and decide the same on merits, by a reasoned and speaking order.