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TMI Blog2022 (2) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... 21237 & 23374 of 2021 : Mr.K.M.Malarmannan For the Petitioner in W.P.No.21315 of 2021 : Mr.S.Patrick For the Petitioner in W.P.No.25118 of 2021 : Mr.M.Elango For the Petitioner in W.P.Nos.25146, 25147 & 25156 of 2021 : Mr.Ashish For the Petitioner in W.P.Nos.25678, 25705, 26187 & 26190 of 2021 and W.P.Nos.126 & 128 of 2022 : Mr.R.Senniappan For the Petitioner in W.P.Nos.12683 & 12685 of 2021 : Mr.P.Rajkumar For the Petitioner in W.P.No.25056 of 2021 : Mr.C.Subramanian For the Petitioner in W.P.No.507 of 2022 : Mr.V.Kumaresan for Mr.K.Murukesan For the Petitioner in W.P.No.14508 of 2021 : Mr.P.V.Sudakar For the Respondents in W.P.Nos.25048, 12738, 17237, 20722, 20945, 21237, 21315, 23374, 24967, 25118, 25146, 25147, 25156, 25678, 12683, 12685, 25026, 26026, 25705, of 2021 and in W.P.No.507 of 2022 : Mr.N.R.R.Arun Natarajan Special Government Pleader For the Respondents in W.P.No.25877 of 2021 : Mr.A.P.Srinivas, Senior Standing Counsel For the respondent in W.P.No.14508 of 2021 : Ms.Amirta Poonkodi Dinakaran Government Advocate For the Respondents in W.P.No.14241 of 2020 and W.P.Nos.26187 & 26190 of 2021 and W.P.Nos.126 & 128 of 2022 : Mr.Richardson Wilson Government Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to restore the registration of the petitioner in GSTIN/Unique ID:33AAFPE7865CIZY. 6 12683/2021 For issuance of a Writ of Certiorarified Mandamus:- i. to call for the impugned proceedings of the first respondent in Reference No.ZA331119015921T, ii. to quash the impugned order dated 05.11.2019, and iii. to direct the first respondent to restore the GST Registration Certificate of the petitioner in GSTIN/UIN:33AABFL7771Q1ZQ 7 25705/2021 For issuance of a Writ of Certiorari:- i. to call for the records on the files of the respondent in Reference No.ZA331019054883G dated 16.10.2019, and ii. to quash the same. 8 26190/2021 For issuance of Writ of Certiorari:- i. to call for the records on the files of the first respondent in Reference No.ZA331019082695B dated 22.10.2019, and ii. to quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice. 9 126/2022 For issuance of a Writ of Certiorari:- i. to call for th records on the files of the first respondent in Reference No.ZA330619013613P dated 07.06.2019, and ii. to quash the same as being without jurisdiction and authority of law and contrary to the princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the first respondent Order-In-Appeal No.409/2021 dated 22.09.2021, and ii. to quash the same. 19 507/2022 For issuance of a Writ of Certiorari:- i. to call for the records relating to the impugned order passed by the second respondent in Appeal No.426 of 2021 dated 01.11.2021, and ii. to quash the same. 20 128/2022 For issuance of a Writ of Certiorari:- i. to call for the records on the files of the second respondent in Appeal No.157 of 2021 dated 17.08.2021, and ii. to quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice. Against the rejection of the application filed for appeal against the order of cancellation of GST Registration 21 21237/2021 For issuance of a Writ of Certiorarified Mandamus:- i. to call for the records on the file of the first respondent with regard to the impugned order passed in R.C.No.349/2021/A1 dated 29.03.2021, ii. to quash the same as illegal and arbitrary, and iii. to consequently direct the respondents to restore the petitioner's Registration No.GSTIN / 33FHS / PS6754P2Z2. 22 26187/2021 For issuance of a Writ of Certiorari:- i. to call for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 25118/2021 10.10.2019 30.10.2021 - 03.11.2021 15 24967/2021 19.12.2018 07.02.2019 - 02.09.2021 16 21237/2021 19.09.2018 08.10.2018 29.03.2021 - 17 12683/2021 21.10.2019 05.11.2019 - - 18 12685/2021 23.04.2021 19 25705/2021 01.10.2019 16.10.2019 - 20 26190/2021 12.09.2019 22.10.2019 - - 21 26187/2021 27.07.2021 - 22 26026/2021 19.12.2018 07.02.2019 - 22.09.2021 23 507/2022 11.12.2018 11.12.2018 - 01.11.2021 24 14241/2020 18.10.2019 13.11.2019 07.09.2020 - 25 126/2022 04.04.2019 07.06.2019 - 26 128/2022 17.08.2021 27 14508/2021 21.10.2019 31.10.2019 28.06.2021 - 4. In W.P.No.25048 of 2021, the petitioner has challenged the impugned order dated 23.09.2021 passed by the first respondent viz., Appellate Deputy Commissioner, under Section 107(1) of the TNGST Act, 2017 in Appeal No.238 of 2021 filed by the petitioner against the order of cancellation of GST registration dated 19.08.2019 passed by the second respondent viz., Assistant Commissioner, canceling the registration of the petitioner under Section 29 of the TNGST Act, 2017. 5. Mr.B.RamesshKumaar, the learned counsel of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 29 of CGST Act, 2017 on the ground that the petitioner has not filed his returns for a continuous period of 6 months and that the petitioner was directed to appear before the second respondent for a personal hearing on 05.09.2019. 11. He further submitted that the second respondent has cancelled the registration vide order dated 05.11.2019. Thereafter, the petitioner preferred an appeal before the Appellate Commissioner viz., the first respondent on 31.08.2021. 12. It is submitted that the first respondent/Appellate Commissioner had erred in dismissing the appeal filed by the petitioner only on the ground of limitation, even though the first respondent has accepted that the petitioner has filed the GSTR3B/GSTR1 Returns for the period upto the date of cancellation of Registration and paid appropriate tax with late fee. 13. The learned counsel for the petitioner further submitted that there are intervening Government Orders vide Notification No.1 of 2020, dated 25.06.2020 issued by the Central Board of Indirect Taxes and Customs and Notification No.34 of 2021 - Central Tax, issued by the Department of Revenue, Central Board of Indirect Taxes and Customs, dated 29.08.2021. 14. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner that the petitioner's employer had failed to make payment to the petitioner and therefore, during the month of January 2019, the petitioner did not file request returns under the provisions of the TNGST Act and CGST Act, 2017. 22. Mr.Adithya Reddy, the learned counsel for the petitioner in W.P.No.12738 of 2021 submits that after the impugned order was passed by the respondent on 30.09.2019, the petitioner has attempted to pay the disputed tax and late fee charges, in all amounting to Rs. 49,58,029/-. It is further submitted that at the time when the petitioner made the payments, there was no proposal for extending the period prescribed under Section 29 r/w 34 of Revocation of the cancellation of license either by the Central Government or by the State Government. 23. The learned counsel for the petitioner in W.P.No.12738 of 2021 further submits that the Central Board of Indirect Taxes and Customs issued a Notification No.1 of 2020, dated 25.06.2020 in terms of which all the assessees who were in default of filing returns and whose registrations have been cancelled upto 12th June 2020 were made eligible to file such application for revocation by 31st August 2020. 24. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court on 23.09.2021, the Central Board of Indirect Taxes and Customs has issued Circular No.157/13/2021-GST, the Central Board of Indirect Taxes and Customs, GST Policy Wing, dated 20.07.2021 and in paragraph 4.(b), it has been stated as follows: "4. On the basis of the legal opinion, it is hereby clarified that various actions/compliances under GST can be broadly categorised as follows:- (a). ...... (b). Quasi-Judicial proceedings by tax authorities:- The tax authorities can continue to hear and dispose off proceedings where they are performing the functions as quasi-judicial authority. This may interalia include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc., Similarly, appeals which are filed and are pending, can continue to be heard and disposed off and the same will be governed by those extensions of time granted by the statutes or notifications, if any." 29. The learned counsel for the petitioner in W.P.No.12738 of 2021 further submits that in a somewhat identical situation where one of the assessees had preferred a Writ Petition and challenged the order of the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tension of time vide Notification No.34 of 2021 - Central Tax, issued by the Department of Revenue, Central Board of Indirect Taxes and Customs, dated 29.08.2021 amending/modifying the Notification No.35/2020 - Central Tax, dated 03.04.2020 would apply only to those defaulters whose time for making an application for revocation of cancellation of registration under Sub- Section (1) of Section 30 of the Act fell during the period between 1st day of March 2020 to 31st day of March 2021 and therefore, the benefit of the above notification was not available to the petitioner. 33. The learned Special Government Pleader appearing on behalf of the respondent also referred to Rule 23 of the CGST Rules, 2017 and submitted that as per proviso to Rule 23 of CGST Rules, no application for revocation shall be filed if the registration has been cancelled for failure of the registered person to furnish returns unless such returns are furnished and any amount due as tax in terms of such returns are paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. It is further submitted that as per the second proviso, the time that was extended was 30 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the prayer in W.P.No.17237 of 2021, Mr.N.R.R.Arun Natarajan, the learned Special Government Pleader appearing on behalf of the respondents submits that pursuant to the notification issued by the Central Board of Indirect Taxes and Customs vide Notification No.1 of 2020, dated 25.06.2020, the time limit for filing appropriate application for revocation stood extended subject to compliance of other requirements as contemplated under Rule 22 of the TNGST Rules, 2017 by 30 days from 31st August 2020. 41. It is further submitted that the petitioner in W.P.No.17237 of 2021 failed to avail the opportunity of the aforesaid order issued under Section 17(2) of CGST Act, 2017 and therefore, the petitioner cannot seek any benefit on account of the above Government Orders. 42. It is also submitted that the subsequent relaxations in terms of Notification No.34 of 2021 - Central Tax, issued by the Department of Revenue, Central Board of Indirect Taxes and Customs, dated 29.08.2021 also will not apply as the petitioner has not filed an application for revocation in time and therefore, the case of the petitioner would not come within its purview. 43. Assisting the Court, Mr.Adithya Reddy, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the second respondent dated 29.08.2018 by which the registration of the petitioner was cancelled under the provisions of the TNGST Act, 2017. 50. The petitioner in W.P.No.20945 of 2021 has filed an appeal against the aforesaid order of the second respondent dated 29.08.2018 on 25.08.2021 pursuant to which the impugned order dated 06.09.2021 came to be passed. 51. Mr.K.M.Malarmannan, the learned counsel for the petitioner in W.P.No.20945 of 2021 submits that the petitioner was entitled for revocation of the order cancelling the registration in terms of Section 30(1) of the TNGST Act, 2017. 52. Opposing the prayer in W.P.No.20945 of 2021, Mr.N.R.R.Arun Natarajan, the learned Special Government Pleader appearing on behalf of the respondents would submit that the petitioner has not attempted to file appropriate application by uploading the returns and paying the taxes on time. Therefore, the present Writ Petition is liable to be dismissed. 53. It is to be noted that the Appellate Commissioner has dismissed the appeal preferred by the petitioner with the following observations:- "(iv). In the appellants case, the order of cancellation of registration has been communica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2021 has been filed seeking for a writ of mandamus directing the respondent to revoke the cancellation of the Petitioner's GST Registration in GSTIN/UIN : 33ABKFS8764LIZF by considering the Petitioner's Representation dated 02.09.2021. 59. The facts on record indicates that the petitioner in W.P.No.21315 of 2021 was issued with a show cause notice dated 17.12.2018 to show cause as to why the petitioner's registration should not be cancelled for not having filed the returns for a continuous period of 6 months in terms of Section 29 of the TNGST Act, 2017 r/w Rule 22 of TNGST Rules. 60. The petitioner in W.P.No.21315 of 2021 appears to have filed his reply on 02.09.2021 and explained that the petitioner could not file his returns from May 2018 and pursuant to the same he was issued with notice dated 17.12.2018 asking him to appear before the respondent on 24.12.2018. However, in the beginning of December, the petitioner fell ill and he could not carry on his business and incurred financial losses and therefore, the petitioner could not appear for personal hearing. 61. Mr.S.Patrick, the learned counsel for the petitioner in W.P.No.21315 of 2021 submits that the regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Special Government Pleader Mr.N.R.R.Arun Natarajan submits that there is no scope for extending the period of limitation for filing the appeal and therefore, the Appellate Commissioner has rightly passed the order and therefore, the Writ Petition is liable to be dismissed. 69. It is further submitted that the petitioner has also not filed an application for Revocation of the cancellation of license under Section 30(1) of the TNGST Act and therefore, the petitioner is not entitled for any relief. It is also further submitted that the petitioner is also not entitled to any of the relaxations given by the Central Board of Indirect Taxes and Customs vide Notification No.1 of 2020, dated 25.06.2020 and Notification No.34 of 2021 - Central Tax, issued by the Department of Revenue, Central Board of Indirect Taxes and Customs, dated 29.08.2021. 70. The learned Special Government Pleader further submits that there is no clarity as to whether the petitioner has filed the returns while filing an appeal before the Appellate Commissioner and therefore, for the reasons stated above, the Writ Petition is liable to be dismissed. 71. In W.P.No.24967 of 2021, the petitioner has chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the second respondent cancelling the registration of the petitioner under Section 29 of the TNGST Act, 2017. 78. Mr.M.Elango, the learned counsel for the petitioner in W.P.No.25118 of 2021 submits that though the order has been cancelled, the petitioner is entitled for benefit of the Notification No.34 of 2021 - Central Tax, issued by the Department of Revenue, Central Board of Indirect Taxes and Customs, dated 29.08.2021 and therefore, the Writ Petition deserves to be allowed. 79. Opposing the prayer in W.P.No.25118 of 2021, the learned Special Government Pleader Mr.N.R.R.Arun Natarajan appearing on behalf of the respondent would submit that there is no error in the impugned order in as much as the petition itself was filed belatedly and as an Appellate Commissioner, the first respondent cannot be expected to extend the time period. It is further submitted that the petitioner was not vigilant enough to opt for any relaxation in terms of Notification No.1 of 2020, dated 25.06.2020 issued by the Central Board of Indirect Taxes and Customs and Circular No.158/14/2021 - GST issued by the Department of Revenue, Central Board of Indirect Taxes and Customs, dated 06.09.2021. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The maximum limitation period is 3 Months and (additional 1 Month may be granted ) as per Section 107 of GST Act, 2017. 85. In W.P.No.25156 of 2021, the petitioner has challenged the impugned order dated 27.08.2021 passed by the respondent for revocation of cancellation of GST Registration in respect of Show Cause Notice dated 16.10.2019. 86. Mr.Ashish, the learned counsel for the petitioner in W.P.No.25147 of 2021 submits that the Respondent issued a notice dated 16.10.2019 to the petitioner u/s 29(2)(c) of TNGST Act , i.e. for non-filing of return for a period of Six months. The petitioner filed a reply to the Show Cause Notice vide letter dated 26.10.2019. Thereafter, the respondent had passed an order for cancellation of GST registration dated 27.05.2019. 87. He further submits that the petitioner, aggrieved by the order of the respondent, filed an application, against cancellation of the registration praying for Revocation of cancellation of registration which was numbered as Rc.No.1289/2021/A1. Though all tax returns and dues had been filed the said appeal was dismissed by the respondent on the ground that there was delay in filing appeal (appeal was filed by delay of One ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the appeal on 29.10.2021 and therefore, on this ground also, the Writ Petition is liable to be dismissed. 93. In W.P.No.12683 of 2021, the petitioner has challenged the impugned order dated 05.11.2019 passed by the first respondent for cancellation of GST Registration in respect of Show Cause Notice dated 21.10.2019. The petitioner also prays to the Hon'ble Court to direct the first respondent to restore the GST registration certificate. 94. In W.P.No.12685 of 2021, the petitioner has challenged the impugned order dated 23.04.2021 passed by the second respondent in Appeal No.141 of 2020 filed against the order of cancellation of registration which has been impugned in above W.P.No.12683 of 2021. 95. Mr.P.Rajkumar, the learned counsel for the petitioner in W.P.No.12683 & 12685 of 2021 submits that the respondents issued a Show Cause Notice dated 21.10.2019 to the petitioner under Section 29(2)(c) of TNGST Act., i.e. for non-filing of returns for a continuous period of six months. 96. He further submits that the first respondent had granted seven days time for filing of objection and directed the petitioner to appear for personal hearing dated 23.10.2019. However the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 01.07.2017, anomalous situation has arisen, as the petitioner still continues to render service but is unable to pay the tax. It is further submitted that for the period upto default i.e., October 2019, the petitioner has also paid the tax and returns post facto and therefore, there should be an order for revoking the cancellation made by the respondent on 01.08.2019. 102. Opposing the prayer in W.P.No.25026 of 2021,Mr.N.R.R.Arun Natarajan, the learned Special Government Pleader appearing for the respondent submits that the petitioner has neither filed an appeal against the order dated 01.08.2019, cancelling his registration nor took any effective steps for revoking the cancellation of registration in terms of Section 30(1) of the TNGST Act, 2017 r/w Rule 22 of the TNGST Rules, 2017 and therefore, submits that the Writ Petition is devoid of merits and have to be dismissed. 103. By way of rejoinder, Mr.C.Subramanian, the learned counsel for the petitioner in W.P.No.25026 of 2021submits that the Government has issued relaxation in terms of Notification No.1 of 2020, dated 25.06.2020 issued by the Central Board of Indirect Taxes and Customs and Circular No.158/14/2021 - GST issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n W.P.No.128 of 2022, the petitioner has challenged the impugned order dated 17.08.2021 passed by the second respondent in Appeal No.157 of 2021 filed by the petitioner against the order dated 07.06.2019, the cancellation order impugned in W.P.No.126 of 2022. 111. Mr.R.Senniappan, the learned counsel for the petitioner in W.P.Nos.126 & 128 of 2022 has placed reliance on the order passed by the learned Single Judge of this Court in the case of Tvl.Sunpenta Mining Servise Private Limited, Salem Vs The Assistant Commissioner (ST), Salem and another, passed in W.P.Nos.20083 & 20086 of 2021 dated 22.09.2021. 112. Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondents in W.P.Nos.126 & 128 of 2022.Opposing the prayer in W.P.Nos.126 & 128 of 2022, the learned Additional Government Pleader for the respondents submits that the decision of the Hon'ble Supreme Court suo motu extending the time filing the appeal and the limitation vide order dated 23.03.2020 and the subsequent enlargement of time is not applicable to the facts of the case inasmuch as the impugned order in W.P.No.126 of 2022 was passed long before the outbreak of Covid-19 pand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal was taken for admission on 27.07.2021. During the hearing, the appellant reiterated the grounds mentioned in the Appeal filed. As per section 107(1) & (4) of the CGST/SGST Act an appeal to the 1st Appellate Authority has to be filed within 3 months from the date on which the said decision or order is communicated. If sufficient cause from presenting the appeal within the aforesaid period of 3 months of shown a further period of one month is allo10wed. In this appeal 4 months (3 months + 1 month) time period ends on 22.02.2020 for the Registration Certificate cancelled date of 22.10.2019. Hence, the above appeal filed is time barred. Hence the above appeal petition is dismissed." 118. The only ground on which the impugned order has been passed is that the appeal was filed beyond the time limit prescribed under Section 117 of the TNGST Act, 2017 for filing an appeal against the order dated 22.10.2019. The learned counsel for the petitioner would rely on the decision of the Hon'ble Supreme Court dated 23.03.2020 modified and extended by the subsequent order dated 08.03.2021 and finally by another order dated 23.09.2021. 119. Mr.N.R.R.Arun Natarajan, learned Special Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.25705 of 2021 was issued with a Show Cause Notice dated 01.10.2019 and a reply was also filed by the petitioner on 16.10.2019. However, the impugned order records that the registration is being cancelled as the petitioner has not filed monthly returns for the past six months. 128. Appearing on behalf of the petitioner in W.P.No.25705 of 2021, Mr.R.Senniappan, the learned counsel would submit that the Government has issued relaxation in terms of Notification No.1 of 2020, dated 25.06.2020 issued by the Central Board of Indirect Taxes and Customs and Circular No.158/14/2021 - GST issued by the Department of Revenue, Central Board of Indirect Taxes and Customs, dated 06.09.2021 and those Orders/Circulars implementing the orders passed by the Hon'ble Supreme Court dated 08.03.2021 and 23.09.2021 ought to be applied to the facts of the case and accordingly, the relief sought for has to be granted. 129. The learned counsel for the petitioner in W.P.No.25705 of 2021 further submits that the petitioner is engaged in construction business and had no income and therefore, there is no tax liability. As far as returns are concerned, the petitioner has uploaded the returns and paid late ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the petitioner had filed a petition on 27.09.2021, which has been, rejected on the ground that no order has been passed in view of the pendency of the present petition, the learned counsel for the petitioner in W.P.Nos.12683 & 12685 of 2021 submits that the Government has also issue a relaxation as per Notification No.34/2021 - Central Board of Indirect Taxes and Customs, dated 29.08.2021. 136. The petitioner during the pendency of these Writ Petitions had filed an application in terms of Notification No.34/2021 - Central Board of Indirect Taxes and Customs, dated 29.08.2021. The relevant portion of the said Notification reads as under:- G.S.R.....(E).- In partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3 rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3 rd April, 2020 and No. 14/2021-Central Tax, dated the 1 st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 310(E), dated the 1 st May, 2021, in exercise of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30.10.2019. Thereafter, the respondent had passed the impugned order dated 11.11.2019 for cancellation of GST registration. 142. He further submits that aggrieved by the aforesaid order, the petitioner filed an application for revocation of cancellation of registration on 26.08.2020. Along with the application, the petitioner also filed all the returns for the period in default. 143. It is submitted that the petitioner received a Show cause notice for rejection of the application and the reason for revocation was mentioned as "You are requested to provide the details of interest paid in DR-03 and reversal of ineligible ITC with interest, if any for the period under cancellation. " 144. The learned counsel for the petitioner submits that the respondent has no jurisdiction to examine the eligibility of petitioner's ITC. The respondent proceeded to reject petitioner's application for revocation vide order dated 07/09/2020 on the basis that, petitioner did not respond to the show cause notice. 145. It is further submitted that the respondent has assumed that the petitioner's ITC for the month of March 2019 to September 2019 was barred by time in terms of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 30 of the respective GST Acts. However, the Original Authority has rejected the same on the ground that the petitioner has not filed any reply to the notice dated 26.08.2020. 153. The third and fourth categories of cases are similar. After the orders of cancellation of GST registration were passed, these petitioners, instead of choosing to file an application under Section 30 of the respective GST Acts for revocation of cancellation of registration in time, filed appeals before the Appellate Commissioner under Section 107 of the respective GST Acts belatedly beyond the period prescribed for condonation of limitation. 154. Some of the appeals filed against the order of cancellation of GST registration were rejected without numbering, while, some of the appeals were numbered and rejected on the ground that the time prescribed for appeal had existed. Appeals filed by these petitioners were dismissed as these appeals were filed not only beyond the statutory period of limitation prescribed under Section 107 of the respective GST Acts but also beyond the condonable period. 155. The law on the limitation has been well settled by the Hon'ble Supreme Court. In this connection, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided equally in the ratio of 50% each for the Central and the State tax administration; iii. The division of taxpayers in each State shall be done by computer at the State level based on stratified random sampling and could also take into account the geographical location and type of the t axpayers, as may be mutually agreed; 2. Further, the broad guidelines for the purposes of computation of "Turnover" as approved by the GST Implementation Committee in its meeting held on 31 August and 1 September 2017 and subsequently by the GST Council in its 21st Meeting held on 9 September 2017 are as follows: i. For taxpayers registered only under VAT, the total annual State turnover under VAT (including inter-State sales, exports and exempt goods) shall be taken as the basis for division; ii. For taxpayers registered under both VAT and Central Excise, the annual State turnover under VAT shall be taken as the basis for division as State-level Central Excise turnover is already included in it; iii. For taxpayers registered only under Central Excise (and not under VAT), the total annual turnover declared in Central Excise returns shall be taken as the basis for division; iv. For ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es on clauses to the above Section, taxes are to be paid by due date of filing of the return. 162. This clause also provides for the time limit up to which rectification of any omission or incorrect particulars in the returns can be carried out. Failure to file returns for 3 consecutive period results in cancellation of the registration granted under the respective enactments. 163. A comprehensive procedure has been prescribed in Chapter VI of the respective GST enactments in this regard. As per Section 22 of these enactments, every supplier is liable to register in the State or Union Territory, other than special category States, from where any taxable supply of goods or service or both, are made. Section 22 of the Act reads as under:- 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to registration, in such manner and subject to such conditions as may be prescribed: Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business. Explanation.-Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located. (2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory: Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed. (3) A person, though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person. (4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 26 also deals with a situation for grant of deemed registration where registration number of unique identity number has been issued or rejected under the State /Union Territory Goods and Service Tax Acts, 2017. 167. As far as cancellation or suspension of registration is concerned, Section 29 of the respective GST enactments deals with the same. Rule 22 respective of the respective GST Rules, 2017 implements the provisions of Section 29 of the GST enactment by prescribing procedure of cancellation. Section 29 of the respective GST enactment and Rule 22 of the respective GST Rules, 2017 are reproduced as under:- Section 29 of Central Goods and Services Tax Act 2017 - Cancellation of Registration Rule 22 of Central Goods and Services Rules, 2017 - Cancellation of registration (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,- the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be, the date of the reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (5) of section 29. (4) The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under this Act (4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20: [Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20] 17 (5) Every registered person whose registration is cancelled shall pay an amount, by way of debit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation (1)Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. (2)The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application: Provided that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. (3)The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act. 173. Only, a single window of opportunity was given to file application within thirty (30) days for revocation of cancellation order under Section 30(1). However, right from the beginning, GST Council recognised that the GST law was new and assessees encountered the difficulties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17,requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. (2) The proper officer may, in the manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application: Provided that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. (3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act. (3) Where a person who has submitted an application for cancellation of his registration is no longer lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... celled vide order dated 13.11.2019. The said petitioner alone filed an application on 26.08.2020 before the Assistant Commissioner, the respondent in the said writ petitioner. 180. However, the respondent rejected the said application simply stating that the petitioner had not filed any reply to the Show Cause Notice dated 26.08.2020. A reading of the said Show Cause Notice dated 26.08.2020 merely states that the petitioner was requested to provide the details of interest paid in DRC-03 and reversal of ineligible ITC with interest, if any for the period under cancellation. 181. Appeals of the petitioners in W.P.Nos.23374, 20945, 20722, 25146, 25147, 25156, 21237, 26190, 26187 & 14508 of 2021 who opted to file appeals, were beyond the period for condoning the limitation under Section 107 of the Act. They were rightly rejected at the preliminary stage for appeals filed beyond the period of limitation cannot be entertained in view of the decision of the Hon'ble Supreme Court in M/s.Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and Others, (2008) 3 SCC 70 182. Similarly, the appeals of the petitioners in W.P.Nos.25048, 17237, 25877, 25118, 24967, 12683, 12685 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (d) of sub-section (1) of section 169 and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered:- a) Date of service of the said cancellation order; or b) 31st day of August, 2020. 187. The amnesty in the above Government Order pertains to cases where orders were passed upto 12.06.2020. This was the first opportunity given to /the petitioners in W.P.Nos.25048, 12738, 17237, 25877, 25026, 25146, 25147, 25156, 12683, 12685, 25705, 26190, 26187, 14241 & 14508 of 2021 and in W.P.Nos.126 & 128 of 2022 and the second chance for others to revive their registration. 188. The time for filing appropriate application for revoking the cancellation of registration was extended either from date of service of the said cancellation order or 31.08.2020 which was later. 189. Thus, all these petitioners whose registration had been cancelled prior to 12.06.2020 were given a fresh opportunity to file an application for revocation of cancellation of registration in terms of the Central Goods and Services Tax (Removal of Difficulties) Order, 2020 vide Order No.01/2020-Central Tax, Central Board of Indirect Taxes and Customs, dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration [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 subsection (1) of section 30,] at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. [Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration. Provided also that wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich had expired long back. 197. Still later, in view of the prevailing situation, Notification No.34/2021 - Central Tax, Central Board of Indirect Taxes and Customs, dated 29.08.2021 was issued by the Central Government once again on the recommendation of the GST Council. Notification No.34/2021 - Central Tax, Central Board of Indirect Taxes and Customs, dated 29.08.2021 which reads as under:- Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 34/2021 - Central Tax New Delhi, the 29th August, 2021 G.S.R.....(E).- In partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3 rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3 rd April, 2020 and No. 14/2021- Central Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1 st May, 2021, in exercise of the powers conferred by section 168A of the Central Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable in those cases also where the application for revocation of cancellation of registration is either pending with the proper officer or has already been rejected by the proper officer. It is further clarified that the benefit of notification would also be available in those cases which are pending with the appellate authority or which have been rejected by the appellate authority. In other words, the date for filing application for revocation of cancellation of registration in all cases, where registration has been cancelled under clause (b) or clause (c) of Sub-section (2) of Section 29 of CGST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021, is extended to 30th September, 2021, irrespective of the status of such applications. As explained in this para, the said notification would be applicable in the following manner: i. application for revocation of cancellation of registration has not been filed by the taxpayer- In such cases, the applications for revocation can be filed upto the extended timelines as provided vide the said notification. Such cases also cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of 30.09.2021. It is clarified that: i. where the thirty days' time limit falls between 1st March, 2020 to 31st December, 2020, there is no provision available to extend the said time period of 30 days under section 30 of the CGST Act. For such cases, pursuant to the said notification, the time limit to apply for revocation of cancellation of registration stands extended up to 30th September, 2021 only; and ii. where the time period of thirty days since cancellation of registration has not lapsed as on 1st January, 2021 or where the registration has been cancelled on or after 1st January, 2021, the time limit for applying for revocation of cancellation of registration shall stand extended as follows: (a) Where the time period of 90 days (initial 30 days and extension of 30 + 30 days) since cancellation of registration has elapsed by 31.08.2021, the time limit to apply for revocation of cancellation of registration stands extended upto 30th September 2021, without any further extension of time by Joint Commissioner/ Additional Commissioner/ Commissioner. (b)Where the time period of 60 days (and not 90 days) since cancellation of registration has elapsed by 31.08.2021, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (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. 202. Meanwhile, the Hon'ble Supreme Court taking note of the hardship faced by the litigants had also extended the limitation by its orders dated 23.03.2020, 08.04.2021, 27.04.2021 & 23.09.2021 in Recognizance of Extension of Limitation Vs. xxxx, in Miscellaneous Application No.665/2021 in SMW(C) No.3/2020. 203. In its order dated 23.09.2021 in the above case, 2021 SCC OnLine SC 947, the Hon'ble Supreme Court held as under:- Therefore, we dispose of the M.A. No. 665 of 2021 with the following directions:- I. In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 02.10.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2021, if any, shall become available with effect from 03.10.2021. II. In cases where the limitation would have expired during the period between 15.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Central Board of Indirect Taxes and Customs, dated 24.06.2020, further indicates that returns could be filed belatedly on payment of late fee and waivers were also granted. Relevant portion of the said Notification reads as under:- (ii) after the third proviso, the following provisos shall be inserted, namely: - "Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners to revive their registration and integrate them back into the main stream, I am of the view that the impugned orders are liable to be quashed and with few safeguards. 217. There are adequate safeguards under the GST enactments which can also be pressed against these petitioners even if their registration are revived so that, there is no abuse by these petitioners and there is enough deterrence against default in either paying tax or in complying with the procedures of filing returns. 218. Further, the Government requires tax to meet its expenditure. By not bringing these petitioners within the GST fold, unintended privilege may be conferred on these petitioners unfairly to not to pay GST should they end supplying goods and/or services without registration. For example, a person renting out an immoveable property will continue to supply such service irrespective of registration or not. 219. Therefore, if such a person is not allowed to revive the registration, the GST will not be paid, unless of course, the recipient is liable to pay tax on reverse charge basis. Otherwise, also there will be no payment of value added tax. The ultimate goal under the GST regime will st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right to carry on trade or professoin also cannot be curtailed. Only reasonable restriction can be imposed. To deny such rights would militate against their rights under Article 14, read with Article 19 (1)(g) and Article 21 of the Constitution of India. 226. As original or as appellate authority exercising power under the respective enactments, quasi judicial officers were bound by the provisions of the Act and the limitation under it, they have acted in accordance with law. They cannot look beyond the limitations prescribed under provisions of the Act. Therefore, no fault can be attributed to their action. 227. This is a fit case for exercising the power under Article 226 of the Constitution of India in favour of the petitioners by quashing the impugned orders and to grant consequential relief to the petitioners. By doing so, the Court is effectuating the object under the GST enactment of levying and collecting just tax from every assessee who either supplies goods or service. Legitimate Trade and Commerce by every supplier should be allowed to be carried on subject to payment of tax and statutory compliance. Therefore, the impugned orders deserve to be quashed. 228. These pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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