TMI Blog2022 (8) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon portal with respect to service of orders) and, provided relaxation of limitation, by suspending the period of limitation with respect to orders passed up to 12 June, 2020 and placed the date of any order passed up to that date, to be 31.08.2020 (on deemed basis) and further since the Government Notification dated 29.08.2021 suspended the period of limitation to file revocation applications for the period 01.03.2020 to 31.08.2021, it may never have been said that such an application if filed by the petitioner within the extended period of limitation, on 18.09.2021, would have been beyond time - That being the intent of the Government to grant relaxation of limitation with respect to an order for cancellation of registration, it would d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder impugned therein to be 11.09.2019 whereas undisputedly, the date of filing the appeal by the petitioner is 18.09.2021. In absence of Tribunal being constituted, the writ petition has been entertained. 3. Learned counsel for the petitioner states, even if the date of the order cancelling the petitioner's registration is taken to be 11.09.2019 still the first appeal filed by the petitioner on 18.09.2021 was well within time. He has placed reliance on order no.1 of 2020 dated 25.06.2020 issued by the Ministry of Finance and Notification dated 29.08.2021 issued under Section 168A of the Central Goods and Services Tax Act, 2017 as also an earlier order of this Court in M/s J.K. Infratech Vs Additional Commissioner Another (2022) U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed up to that date, to be 31.08.2020 (on deemed basis) and further since the Government Notification dated 29.08.2021 suspended the period of limitation to file revocation applications for the period 01.03.2020 to 31.08.2021, it may never have been said that such an application if filed by the petitioner within the extended period of limitation, on 18.09.2021, would have been beyond time. 9. That being the intent of the Government to grant relaxation of limitation with respect to an order for cancellation of registration, it would defy plain logic to restrict that benefit to proceedings for revocation on such orders and to not extend the same to appeal proceedings. That construction if made, would give rise to an absurd situati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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