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TMI Blog2021 (12) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... lemented with effect from 01.07.2017. However, the petitioner was unable to comply with the requirements of the Act and the rules made thereunder and therefore a notice under Section 30 of the TNGST Act was issued in Form GSTREG- 17 read with Rule 22 (1) of the GST Rules, 2017 on 24.08.2019. The notice called upon the petitioner to appear before the respondents on 26.08.2019. 3. It is further case of the petitioner that the petitioner had also submitted a reply on 05.09.2019 and appeared before the respondents. The respondents thereafter cancelled the registration by an order dated 24.09.2019. 4. The learned counsel for the petitioner submits that taking note on the plight of the registrants under the TNGST Act, the Ministry of Finance (D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y days from the date of service of the cancellation order, as a result whereof certain difficulties have arisen in giving effects to the provisions of sub-section (1) of Section 30 of the said Act" 6. The learned counsel for the petitioner further submits that the time extended by an order No.1/2020-Central Tax dated 25.06.2020 by the Government of India, the Ministry of Finance (Department of Revenue), the Central Board of Indirect Taxes and Customs was further extended by notification No.34/2021-Central Tax dated 29th August 2021, it is submitted by the last mentioned notification, the time was extended up to 30.09.2021. Under these circumstances, the petitioner made an attempt to file an application for revocation of cancellation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority has disposed of/dismissed the appeal solely on the ground of limitation makes the task easier as no opinion on merits qua first impugned order i.e., cancellation of registration has been made by the Appellate Authority. 11. In the light of the narrative thus far, the following order is passed: (a) The second impugned order i.e., order made by the second respondent in Appeal No.102 of 2021 being order dated 22.07.2021 is set aside solely to facilitate the writ petitioner to apply for revocation under Section 30 of TN Goods and ST Act; (b) As the order of the Appellate Authority i.e., second respondent is set aside solely to facilitate the writ petitioner to get the advantage of extended time frame seeking revocatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017. The petitioner was also directed to appear before the Superintendent on 26.08.2019. However, the petitioner failed to respond to the same and under these circumstances, an order of cancellation came to be passed under Section 29 of the aforesaid Act on 24.08.2019. 11. As per Section 30(1) of the Central Goods and Services Tax Act, 2017 the petitioner has an option to approach the Authorities concerned for Revocation of Cancelled Registration within a period of thirty days, however, the petitioner failed to excise such option as the 30th day would have expired on 24.10.2019. 12. The alternate remedy available to the petitioner to file an appeal before the Appellate Commissioner under Section 107 of the Central Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /tax authorities against any quasi-judicial order: Wherever any appeal is required to filed before Joint / Additional Commissioner (Appeals), Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where a proceeding for revision or rectification of any order is required to be undertaken, the time line for the same would stand extended as per the Hon'ble Supreme Court's order.'' 15. Thus, the time for approaching the respondent stood extended up to 31.08.2020 by which time the country was under the spell of Covid- 19 and lock down. Meanwhile, the Hon'ble Supreme Court has also passed a suo motu Writ Petition (Civil) No.3 of 2020 on 08.03.2021 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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