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2021 (12) TMI 890 - HC - GSTRevocation of cancellation of registration - revocation being considered/rejected on the ground that they have not been made within the time prescribed - contention of learned counsel for the petitioner is that this is an erroneous reading of N/N. 34 of 2021 dated 29.08.2021 - Section 30 of the Central Goods and Services Tax, Act 2017 - HELD THAT:- The interpretation sought to be placed by learned counsel appearing for respondents is unduly restricted. It cannot be lost site of that this notification was issued in view of the Covid pandemic, wherein even the Supreme Court had passed a blanket order of extending the period of limitation. Once the petitioners had already been granted benefit of the notifications dated 23.04.2019 (Annexure P-6), dated 25.06.2020 (Annexure P-7) and dated 29.08.2021 (Annexure P-10), the time limit for making such application should have extended up to the 30th day of September, 2021. These writ petitions are allowed and it is directed that in case these petitioners now move an application for revocation of cancellation (if necessary, manually) within a period of 30 days from the date of receipt of certified copy of this order, the same would be deemed to be within limitation and would have to be decided in accordance with law on merits.
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