9911796707
TMI Blog2022 (9) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appeal to be barred by the limitation, loosing site of the fact that order of cancellation of registration was 9.8.2021 as is available even today on the G.S.T. portal. He has further submitted that no order with any other date cancelling the registration of the petitioner is available on the G.S.T. portal. Further, no date of hearing has been fixed by the show cause notice issued for cancellation of registration and registration has been cancelled by an ex-parte order passed on 24.2.2019 in violation of principles of natural justice. Attention has been drawn towards the 'show cause notice' dated 9.4.2019 and further attention has been drawn towards the order for cancellation of the registration which in the first para indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit 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) UPTC (111) 731. 4. Thus, it has been submitted, the period of limitation to seek revocation of order cancelling a registration was generally placed in abeyance up to 31.08. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 situation. There would exist two dates of order cancelling a registration - one for the purpose of filing an application to revoke that order and another to file appeal there against. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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