The writ petition is disposed of by requiring the proper officer to consider the application for revocation of cancellation of registration
Section 30 of the CGST Act, 2017— Revocation of cancellation of Registration –--The petitioner challenged the order of cancellation of registration dated 03.12.2019, vide which the registration of the petitioner was cancelled invoking Section 29 of the Act read with Rule 22. The petitioner filed an appeal against that order before the Commissioner (Appeals), which was dismissed with the following observation that the appellant had failed to file application for revocation of cancellation before the proper officer within the prescribed time. The court observed that that amendment made to Rule 23 of the CGST Rules, 2017 dated 18.05.2021 would be helpful to the petitioner and the period of limitation could be extended, as the amendment has been brought in the Rule 23 of the Rules of 2017 by notification dated 18.05.2021. The appellate authority who decided the appeal by order dated 19.02.2021, did not have the occasion to consider that aspect whether the period of limitation for filing application under Section 30, should be extended.
Held that:- The Hon’ble High Court directed the proper officer to consider the application for revocation of cancellation of registration, if now filed within 15 days and decide the same on merits within 30 days from the date of filing of such application.
The writ petition is disposed of by requiring the proper officer to consider the application for revocation of cancellation of registration
Section 30 of the CGST Act, 2017— Revocation of cancellation of Registration –--The petitioner challenged the order of cancellation of registration dated 03.12.2019, vide which the registration of the petitioner was cancelled invoking Section 29 of the Act read with Rule 22. The petitioner filed an appeal against that order before the Commissioner (Appeals), which was dismissed with the following observation that the appellant had failed to file application for revocation of cancellation before the proper officer within the prescribed time. The court observed that that amendment made to Rule 23 of the CGST Rules, 2017 dated 18.05.2021 would be helpful to the petitioner and the period of limitation could be extended, as the amendment has been brought in the Rule 23 of the Rules of 2017 by notification dated 18.05.2021. The appellate authority who decided the appeal by order dated 19.02.2021, did not have the occasion to consider that aspect whether the period of limitation for filing application under Section 30, should be extended.
Held that:- The Hon’ble High Court directed the proper officer to consider the application for revocation of cancellation of registration, if now filed within 15 days and decide the same on merits within 30 days from the date of filing of such application.