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2022 (8) TMI 973 - GUJARAT HIGH COURTCancellation of registration of petitioner - allegation of non existent firm and not conducting business from the principal place of business and are engaged in availing/passing on fraudulent ITC - section 30 of the Central Goods and Services Tax Act 2017 - HELD THAT:- As per section 30 of the Act, any aggrieved person, whose registration is cancelled by the proper office on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order registration. When the application is already filed and has remained undecided, the proper course to be followed by this court would be to require the competent authority of the respondents to decide the said revocation application treating it to have been made in accordance with section 30 of the Act more particularly with regard to the time limit within which it was required to be made. The competent authority of the respondent is hereby directed to take a decision in accordance with law on the said revocation application within a period of six weeks from the date of receipt of this order - Petition allowed.
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