TMI Blog2020 (7) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Act, 2017 dated 20.09.2019. 2. Learned counsel for the petitioner brings to my notice an order passed by the Central Board of Indirect Taxes, Customs in order No.1 of 2020 Central Board of Indirect Taxes and Customs in S.O. 2064 (E). dated 25.06.2020 to the following effect: Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Order No. 01/2020- Central Tax New Delhi, 25th June, 2020 S.O. .....(E). WHEREAS, sub-section (2) of section 29 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act) provides for cancellation of registration by proper officer in situations described in clauses (a) to (e) as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by any decision or order passed by an adjudicating authority within three months from the date on which the said decision or order is communicated to such person and sub-section (4) of section 107 of the said Act empowers the Appellate Authority that it may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month; AND WHEREAS, a large number of registrations have been cancelled under subsection (2) of section 29 of the said Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and the period of thirty days provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under sub-section (1) of section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered:- a) Date of service of the said cancellation order; or b) 31 st day of August, 2020. 3. The Commercial Taxes and Registration Department of the Government of Tamil Nadu has passed G.O.Ms.No.102 dated 26.06.2020 consequent upon the above CBIT Notification. 4. In the light of the aforesaid, the petitioner has filed memo dated 13.07.2020 requesting that it may b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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