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2021 (12) TMI 776 - HC - GSTRevocation of cancellation of GST registration of the petitioner - Section 30 of the TNGST Act - HELD THAT:- The facts on record indicate that the petitioner was issued with a Show Cause Notice dated 24.08.2021 under Section 29 2(b) of the Central Goods and Services Tax Act, 2017. The petitioner was also directed to appear before the Superintendent on 26.08.2019. However, the petitioner failed to respond to the same and under these circumstances, an order of cancellation came to be passed under Section 29 of the aforesaid Act on 24.08.2019. The alternate remedy available to the petitioner to file an appeal before the Appellate Commissioner under Section 107 of the Central Goods and Services Tax Act, 2017 within a period of three months from the date of communication of the order dated 24.09.2019 and within another thirty days after condoning the delay properly explaining the reasons of delay had also expired. The time for approaching the respondent stood extended up to 31.08.2020 by which time the country was under the spell of Covid- 19 and lock down. Meanwhile, the Hon'ble Supreme Court has also passed a suo motu Writ Petition in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER] and extending the limitation. Since there was a second wave of the pandemic, the Central Board of Indirect Taxes and Customs issued the Notification No.34/2021 – Central Tax dated 29.08.2021 in partial modification of the Notification No.35/2020 – Central Tax dated 03.04.2020, extended the period for filing appropriate application of revocation of cancellation by 30.09.2021. Considering the fact that the Government had itself taken a decision to allow the persons like petitioners to approach the respondents/appropriate authorities for revocation of the registration granted, there seems to be merits in the submission made by the learned counsel for the petitioner for allowing the writ petition Under Section 30 of the CGST Act, 2017, the petitioner is also required to file the returns along with the tax which ought to have been paid by the petitioner as a condition for entertaining the application in terms of Rule(23) CGST and TNGST Act, 2017 which is also to be complied by the petitioner. The respondents are directed to accept the returns filed in terms of proviso 2 Rule 23 of the either Rules and facilitate the payment of tax by the petitioner - Petition disposed off.
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