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2022 (9) TMI 609 - GST
Cancellation of registration of petitioner - time limitation - no date of hearing has been fixed by the show cause notice issued for cancellation of registration and registration - cancellation of ex-parte order - principles of natural justice - HELD THAT:- Reliance placed in the case of M/S SINGH GROUP VERSUS STATE OF U.P. AND 2 OTHERS [2022 (8) TMI 97 - ALLAHABAD HIGH COURT] where it was held that Once the Government exercised its powers and reached a satisfaction (that there were defects on the common portal with respect to service of orders) and, provided relaxation of limitation, by suspending the period of limitation with respect to orders passed up to 12 June, 2020 and placed the date of any order passed up to that date, to be 31.08.2020 (on deemed basis) and further since the Government Notification dated 29.08.2021 suspended the period of limitation to file revocation applications for the period 01.03.2020 to 31.08.2021, it may never have been said that such an application if filed by the petitioner within the extended period of limitation, on 18.09.2021, would have been beyond time.
The Appellate Authority has clearly erred in rejecting the appeal as time barred, the order dated 27.5.2022 is set aside and the matter is remitted to Appellate Authority to pass a fresh order strictly in accordance with law treating the appeal filed by the petitioner within limitation - petition allowed.