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2021 (9) TMI 1003 - HC - GSTRestoration of registration of petitioner - registration of petitioner was cancelled by himself - self cancellation of registration had debarred him from applying online - HELD THAT:- There has been a self cancellation of registration on the part of the petitioner, which has made him ineligible for online appeal, which otherwise is permissible under Section 107 of the CGST Act. Section 30 also provides for revocation of cancellation of registration for which according to the petitioner the necessary communication have already provided to the authority concerned. The difficulty on the part of the petitioner is that the petitioner if is not allowed to rectify the return in the form of GSTR-1 and GSTR-3B on or before the due date of filing of the return under Section 39 of the CGST Act, the recipient will not be in a position to avail the input tax credit even though the taxes on such transactions have already been paid to the Government by Chalan dated 23rd August, 2021. The time limit is getting over by 30th September, 2021. Noticing the short time before the redressal is necessary as has been made-out on account of the provisions of the CGST, and as the appeal is already filed physically, number which have not been given nor is reply to the communication has been made by the petitioner, it is directed that the request of the petitioner made by way of two communications dated 13th August, 2021 and 18th August, 2021 be replied to which is for the purpose of revocation of the self cancellation of registration made by the petitioner or in the alternative the respondent no.2 shall dispose of the appeal bearing in mind the time line of 30th September, 2021, which would not permit utilisation of input tax credit beyond the period of one year.
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