Home Case Index All Cases GST GST + HC GST - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 637 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Cancellation of GST Registration Certificate of the Petitioner - Section 30 of the CGST Act - HELD THAT:- Only on the ground that the present Petitioner had an opportunity to comply with the provisions of the regulations / statute and the Petitioner failed to avail of the remedy under Section 30 of the CGST Act for revocation of cancellation of the registration, the Appellate Authority has failed to entertain the appeal. The Appellate Authority, if it came to the conclusion that the Petitioner ought to have fled an appeal before the same Authority for revocation, then ought to have accorded an opportunity to the Petitioner to fle an Application. The Appellate Authority, it appears, has condoned the delay in fling the appeal, as the appeal was admitted and heard on merits. However, no decision on merit was given. The appeal was fled on 29.09.2021. Under Section 30, the Application has to be fled within 30 days. The Additional Commissioner or the Assistant Commissioner may extend the time for 30 more days and the Commissioner can extend it for further 30 days. An opportunity is accorded to the Petitioner to file an Application before the Authority under Section 30 of the CGST Act - petition disposed off.
|