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2023 (2) TMI 131 - HC - GSTCancellation of registration of petitioner - petitioner having approached the Appellate Forum, which had not entertained it on the ground of delay in preferring the appeal is the line of arguments the respondent has adopted - HELD THAT:- Petitioner says that he is ready to pay the taxes, which he shall do and will also move the concerned officer seeking the revocation. The Apex Court’s direction for enlargement of the time during the COVID-19 also will come to rescue. It is also noticed that the powers given to the officer concerned under Rule 23 of CGST Rules where the proper officer if, is satisfied for the reasons to be recorded in writing that there are sufficient grounds for revocation of cancellation is obligated to revoke the cancellation by an order in Form GST REG No.22 within a period of 30 days from the date of receipt of application and communicate the same to the applicant. The period which the petitioner has spent before this court in pursuing this remedy shall also be construed and therefore, the statutory time period shall needs to be reckoned accordingly. The matter is adjourned to 08.02.2023.
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