TMI Blog2021 (12) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... nded 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 s uo motu Writ Petition in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 2021 (3) TMI 497 - SC ORDER] and extending the limitation. Since there was a second wave of the pandemic, the Central Board of Indirect Taxes and Customs issued the Notification No.34/2021 Central Tax dated 29.08.2021 in partial modification of the Notification No.35/2020 Central Tax dated 03.04.2020, extended the period for filing appropriate application of revocation of cancellation by 30.09.2021. Considering the fact that the Government had itself taken a decision to allow the persons like petitioners to approach the respondents/appropriate authorities for revocation of the registration granted, there seems to be merits in the submission made by the learned counsel for the petitioner for allowing the writ petition Under Section 30 of the CGST Act, 2017, the petitioner is also required to file the returns along with the tax which ought to have been paid by the petitioner as a condition for entertaining the application in terms of Rule(23) CGST a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period for filing appeal under Section (1) of Section 107 of the said Act and also the period of condoning the delay provided in sub-section (4) of Section 107 of the said Act has elapsed; the registered persons whose registration have been cancelled under clause (b) or clause (c) of sub-section (2) of Section 29 of the said Act are unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration; the said Act being a new Act, these tax payers could not apply for revocation of cancellation within the specified time period of thirty 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 mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antage of extended time frame seeking revocation, it is made clear (though obvious) that no view or opinion on merits of the matter has been expressed qua second impugned order; (c) It is open to the writ petitioner to apply for revocation under Section 30 of TN Goods and ST Act on or before 30.09.2021 and if the writ petitioner chooses to do so, a proper officer shall consider the revocation application on its own merits and in accordance with law and make an order as expeditiously as possible; (d) For the purpose of abundant clarity, it is made clear that there is no expression of opinion regarding second registration obtained by the writ petitioner and that is also left open to the proper officer to decide in the course of taking a call on the application for revocation when made; 12. Captioned two main Writ Petitions are disposed of by this Common Order with the above directives. Consequently, connected WMPs are disposed of as closed. 13. WMP.No.21350 of 2021 has been filed to dispense with the production of original first impugned order. As the writ petitioner has filed a photo copy of the second impugned order, owing to reasons set out in supporting affida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact, a Circular dated 20.07.2021 bearing reference in Circular No.157/13/2021-GST has also been issued wherein clarified the position. Paragraph 4(c) of the said Circular reads as under: ''4 (c) Appeals by taxpayers/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 s uo motu Writ Petition (Civil) No.3 of 2020 on 08.03.2021 and extending the limitation. Since there was a second wave of the pandemic, the Central Board of Indirect Taxes and Customs issued the Notification No.34/2021 Central Tax dated 29.08.2021 in partial modification of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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