TMI Blog2021 (9) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... vocation in terms of the notification before the third respondent. In the event, such an application is filed, the third respondent shall consider and decide the same on merits, by a reasoned and speaking order, without being influenced by the observation made/returned by the second respondent noted in the impugned order dated 26.07.2021. It is clarified that the appellate order shall abide by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) of the Act. Pursuant thereof, by an ex parte order dated 14.01.2021, the registration certificate of the petitioner w.e.f. 14.01.2021, came to be cancelled. Petitioner preferred an application under section 30 of the Act, before the third respondent, assessing officer, for revoking the cancellation of registration. The application came to be rejected on the ground of limitation on 16.04.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that if an application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act falls during the period from the Ist day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended upto the 30th day of September, 2021. In view thereof, it is urged by learned counsel for the respondents that petitioner may file a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application under section 30 of the Act for revocation in terms of the notification before the third respondent. In the event, such an application is filed, the third respondent shall consider and decide the same on merits, by a reasoned and speaking order, without being influenced by the observation made/returned by the second respondent noted in the impugned order dated 26.07.2021. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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