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2022 (12) TMI 1133 - HC - GSTSuspension of GST registration of petitioner - no additional place of business or any business in the principal place was found - HELD THAT:- As section 30 of the Assam GST Act, 2017 provides alternative and efficacious remedy to the petitioner to apply for revocation of the cancellation of the registration, the Court is of the considered opinion that the petitioner be relegated to the concerned designated authority for availing remedy as prescribed under the provision of section 30(1) of the Assam GST Act, 2017. As the petitioners have approached this Court within the period of limitation prescribed under section 30(1) of the Assam GST Act, the Court is inclined to provide that in the event the petitioner makes an application before the Officer empowered to deal with the prayer for revocation of cancellation of registration within a period of 15(fifteen) days from the date of this order, the concerned authorities shall accept the application for revocation filed by the petitioner under section 30 of the Assam GST Act, 2017 and if such an application is made/ filed within the extended time, such an application shall not be dismissed on the ground of delay. Application disposed off.
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