TMI Blog2021 (12) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Re Cognizance of Extension of Limitation, [ 2021 (3) TMI 497 - SC ORDER ] restored its earlier order dated 23.03.2020 and suo motu extended the general periods of limitation vide its Order dated 27th April 2021 till further orders, due to the raging 2nd wave of the pandemic. The registration of the appellants have been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act, also falls during the period from the 1st day of March, 2020 to 31 st day of August, 2021. It is also found that the time limit for making such application has been extended upto the 30t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Balu Ram Kumhar, M/s Raj Button Store, Shop No.15, Triveni Dham, Kamani Road, Jhotwara, Jaipur (Rajasthan)- 302012 GSTIN 08ASGPK8236Q1ZZ ZA080721246793A dated 23.07.2021 Superintendent, CGST Range- IV, Division-A, Jaipur 2. JP/448/X/2021 Ms. Mohini Khanwani, M/s Lucky Saree Collection, 3 rd Floor, Lucky Saree Selection, Purohit Bhawan, Jaipur Purohit Ji Ka Rasta, Johari Bazar, Jaipur(Rajasthan)- 301003 GSTIN 08ALIPK6248H1ZU ZA0810210003783 dated 01.10.2021 The Deputy/ Assistant Commissioner, CGST Division-D, Jaipur Brief Facts of the cases:- 2. Brief facts of the cases are that the Prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment dues and willing to continue their business and comply with all Government compliance's but on account of cancellation of GSTIN, are unable to do so. 4. I find that the above appeals have been filed by the appellants within the time limit as prescribed under Section 107(1)/(4) of the CGST Act, 2017. Further I find that Hon'ble Supreme Court in continuation of the Order dated 08.03.2021 in the case of Re Cognizance of Extension of Limitation, restored its earlier order dated 23.03.2020 and suo motu extended the general periods of limitation vide its Order dated 27th April 2021 till further orders, due to the raging 2nd wave of the pandemic. Further, the CBIC, New Delhi vide Circular No. 157/13/2021-GST dated 20.07.2021 issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be extended upto the 306 day of September, 2021. 6. Further, I find that the Government has issued Circular No. 158/14/2021-GST dated 06.09.2021 clarifying extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29.08.202. In this Circular, it has been clarified that where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31 st August, 2021, the time limit for filing of application for revocation of cancellation of registration is extended to 30 th September, 2021. Accordingly, it is clarified that the benefit of said notification is extended to all the cases where cancellation of regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the period from the 1st day of March, 2020 to 31 st day of August, 2021. I also find that the time limit for making such application has been extended upto the 30th day of September, 2021. I further find that the applicants may file a fresh application for revocation and the officer shall process the application for revocation considering the extended timelines as provided vide notification supra read with Circular No. 158/14/2021-GST dated 06.09.2021. 8. As discussed above and in view of the notification No. 34/2021 dated 29.08.2021 and Circular No. 158/14/2021-GST dated 06.09.2021, I am of the opinion that the registration of appellants may be considered for revocation by the proper officer. Accordingly, I allow all the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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