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2022 (6) TMI 463 - HC - GSTCancellation of registration of petitioner - application of revocation filed beyond prescribed time - invocation of extended period of limitation - Section 30 of the CGST Act - erroneous reading of N/N. 34 of 2021 dated 29.08.2021 - HELD THAT:- Reliance placed in the case of case of AARCITY BUILDERS PRIVATE LIMITED, M/S. NAND SPARK SHINE COMPANY, M/S. VSL SECURITY SERVICES PVT. LTD. AND ORION AUTOMOBILES PVT. LTD. VERSUS UNION OF INDIA AND OTHERS, STATE OF HARYANA AND OTHERS [2021 (12) TMI 890 - PUNJAB AND HARYANA HIGH COURT] where it was held that 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. The proposition of law laid down in Aarcity Builders Private Limited case need not be disputed - also it is not a case where a vested right has accrued in any of the parties by efflux of time. Thus, to hold that the plea of limitation would have an effect to defeat the right to livelihood vested in the petitioner, shall be against the spirit of Constitution of India. It is directed that in case, the petitioner now moves an application/appeal 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 be decided on merits, in accordance with law - petition allowed.
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