TMI Blog2022 (6) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner which was moved under Section 107 of the Act of 2017 has been rejected by the Appellate Authority inasmuch being time barred. It is further observed that the directive of Apex Court were issued subsequently upon out break of Covid-19 Pendemic in the year 2020 whereas in the present case, the registration was canceled on 04/02/2019 and the appeal was preferred on 16/09/2019. The reasoning given by the lower Appellate Authority are just and proper. Circular dated 25/06/2020 (Annexure P/6) is of no assistance to petitioner inasmuch as the same only deals with Section 29 of the Act of 2017 and not with Section 107 of the Act of 2017 - petition dismissed. - WRIT PETITION NO.4349 OF 2022 - - - Dated:- 4-5-2022 - HON BLE SHRI JUSTICE SHEEL NAGU HON BLE SHRI JUSTICE MANINDER S. BHATTI Petitioner (By Shri Dinesh Kumar Upadhyay, Advocate) Respondents (By Shri Piyush Dharmadhikari, Government Advocate) ORDER HON BLE SHRI JUSTICE MANINDER S. BHATTI The petitioner by filing this petition has prayed for the following reliefs: i. That this hon ble Court may please to quash and set aside the order dated 04/01/2022 passed by respondent No.2 and order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 and Section 107 of Act of 2017. Section 29:- Cancellation [or suspension 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, (a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b) there is any change in the constitution of the business; or (c) the taxable person, other than the person registered under subsection (3) of section 25, is no longer liable to be registered under section 22 or section 24. 2 (c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to optout of the registration voluntarily made under sub-section (3) of section 25: . Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed. (7) Where the appellant has p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in computing the period of one year. (14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority. (15) A copy of the order passed by the Appellate Authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf. (16) Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties. 7. On perusal of aforesaid sections, it clearly reveals that Section 29 of the Act of 2017 is confined to an application for revocation against cancellation of registration whereas Section 107 of the Act of 2017 deals with the provisions of Appeal including limitation to file appeal. The limitation under Section 107 of the Act of 2017 is three months which is evident from the perusal of the statutory provision contained in Section 107 of the Act of 2017. However, Section 29 of the Act of 2017 is entirel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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