TMI Blog2021 (8) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of Section 30 of the CGST Act. It is found that the period of limitation could be extended by any one of the aforementioned authorities. Since, in the present case, the amendment has been brought in the Rule 23 of the Rules of 2017 by notification dated 18.05.2021, the Commissioner who decided the appeal by order dated 19.02.2021, did not have the occasion to consider that aspect whether the period of limitation for filing application under Section 30 of the CGST Act, should be, in the present case, extended. Considering that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y referring to Section 30 of the CGST Act, dismissed the appeal with the following observations :- 11. In view of the above and available facts on record, I find that the appellant had failed to file application for revocation of cancellation before the jurisdictional Deputy Commissioner/Assistant Commissioner within the prescribed time as discussed above. I also find that the appellant instead of exercising remedial action available u/s 30(1) of the CGST Act, 2017 has sought revocation of cancellation of registration before the appellate authority. In such a scenario, I hold that the request of the appellant for revocation of cancellation of registration is not sustainable and liable to be rejected in absence of application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of Section 30 of the CGST Act. In that view of the matter, we find that the period of limitation could be extended by any one of the aforementioned authorities. Since, in the present case, the amendment has been brought in the Rule 23 of the Rules of 2017 by notification dated 18.05.2021, the Commissioner who decided the appeal by order dated 19.02.2021, did not have the occasion to consider that aspect whether the period of limitation for filing application under Section 30 of the CGST Act, should be, in the present case, extended. Considering that the petitioner has bonafidely pursued the remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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