Home Case Index All Cases GST GST + HC GST - 2021 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 409 - HC - GSTCancellation of registration of the petitioner - time limitation - Section 29 of the Central Goods and Service Tax Act, 2017 read with Rule 22 of the Central Goods and Service Tax Rules, 2017 - HELD THAT:- The application for revocation of cancellation of registration has to be made before the same officer who cancelled the registration. However, as regards the period of 30 days within which the application was to be submitted by the petitioner, the amendment made to Rule 23 of the CGST Rules, 2017 dated 18.05.2021 would be helpful to the petitioner because it says that such application can be filed either within 30 days or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of Section 30 of the CGST Act. It is found that the period of limitation could be extended by any one of the aforementioned authorities. Since, in the present case, the amendment has been brought in the Rule 23 of the Rules of 2017 by notification dated 18.05.2021, the Commissioner 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 of the CGST Act, should be, in the present case, extended. Considering that the petitioner has bonafidely pursued the remedy of appeal under Section 107 of the CGST Act against the order of revocation of cancellation of registration dated 03.12.2019 and the appeal remained pending for a period of about one year, we are persuaded now to dispose of the writ petition by requiring the proper officer to consider the application for revocation of cancellation of registration, if now filed within 15 days from today, and decide the same on merits within 30 days from the date of filing of such application. Petition disposed off.
|