It is open to the writ petitioner to apply for revocation under Section 30 of TN Goods and ST Act on or before 30.09.2021 and if the writ petitioner chooses to do so, a proper officer shall consider the revocation application on its own merits and in accordance with law.
Section 30 of the CGST Act, 2017 –– Revocation of cancellation of registration –The petitioner’s registration was cancelled under Section 29(2)(c) of the Act on the ground that the petitioner had not furnished returns for a continuous period of six months. The petitioner assailed the impugned order by way of statutory appeal under Section 107(1) on 15.07.2021. The Appellate Authority dismissed the appeal on 22.07.2021 on the ground that it is barred by limitation. The Government vide an order dated 25.06.2020 has extended time limit for assailing cancellation of a registration order upto 31.08.2020. The court observed that the writ petitioner has time till 30.09.2021 to apply for revocation of cancellation of registration under Section 30 of the Act.
Held that:- The Hon’ble High Court quashed the impugned appellate order. It is open to the writ petitioner to apply for revocation on or before 30.09.2021 and if the writ petitioner chooses to do so, a proper officer shall consider the revocation application on its own merits and in accordance with law.
It is open to the writ petitioner to apply for revocation under Section 30 of TN Goods and ST Act on or before 30.09.2021 and if the writ petitioner chooses to do so, a proper officer shall consider the revocation application on its own merits and in accordance with law.
Section 30 of the CGST Act, 2017 –– Revocation of cancellation of registration –The petitioner’s registration was cancelled under Section 29(2)(c) of the Act on the ground that the petitioner had not furnished returns for a continuous period of six months. The petitioner assailed the impugned order by way of statutory appeal under Section 107(1) on 15.07.2021. The Appellate Authority dismissed the appeal on 22.07.2021 on the ground that it is barred by limitation. The Government vide an order dated 25.06.2020 has extended time limit for assailing cancellation of a registration order upto 31.08.2020. The court observed that the writ petitioner has time till 30.09.2021 to apply for revocation of cancellation of registration under Section 30 of the Act.
Held that:- The Hon’ble High Court quashed the impugned appellate order. It is open to the writ petitioner to apply for revocation on or before 30.09.2021 and if the writ petitioner chooses to do so, a proper officer shall consider the revocation application on its own merits and in accordance with law.