TMI Blog2022 (10) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate that as against an order passed by the respondent No.3 canceling the registration of GST, the petitioner has an remedy by way of appeal under Section 107 before the respondent No.1-Appellate Authority. In this context, it is relevant to state that merely because that the petitioner has an option of seeking revocation of the cancellation under Section 30 of the CGST Act, it cannot be said that independent of the said remedy of seeking revocation of cancellation, an appeal would not be maintainable and as such, the impugned order passed by the respondent No.1-Appellate Authority summarily dismissing the appeal on the ground that it is not maintainable in view of availability of the remedy of seeking revocation of the cancellation is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayed for herein below; (iv) Grant such other order or direction as deemed fit in the facts and circumstances of the cases in the interest of justice. 2. Heard learned counsel for the petitioner and learned counsel for respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the Memorandum of Petition and referring to the documents produced by the petitioner, learned counsel for the petitioner submits that on 13.04.2020 when there was a lockdown on account of covid 19 pandemic, the respondents passed an order revoking/cancelling the GST registration of the petitioner. Subsequently due to the covid 19 pandemic, the petitioner could not prefer an appeal within the prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... YANA AND OTHERS REPORTED IN 2021 (12) TMI 890 PUNJAB AND HARYANA HIGH COURT 3. UCHIT N SHETH FOR THE PETITIONER V/S MR PRIYANK LIDHA FOR THE RESPONDENT REPORTED IN 2022 (4) TMI 751 GUJARAT HIGH COURT 4. M/S. NEO BUILT THROUGH ITS PROPRIETOR V/S ETOCUM-PROPER OFFICER AND ANOTHER REPORTED IN 2022 (6) TMI 463 PUNJAB AND HARYANA HIGH COURT 5. In addition to reiterating the various contentions urged in the statement of objections, the learned counsel for the respondents submits that there is no merit in the petition and same is liable to be dismissed. It is also submitted that after the present petition was preferred on 02.09.2022 the respondent No.3 has issued communication letter dated 06.09.2022 informing the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays under Section 30 of the CGST Act is to be held as valid and proper and respondent No.2 is to be directed to reconsider the claim of the petitioner for revocation of the cancellation order in accordance with law subject to payment of outstanding due taxes by the petitioner in accordance with law. 8. In the result, I pass the following: ORDER i) Petition is hereby allowed. ii) The impugned order dated 22.04.2022 at Annexure F is hereby set aside. iii) Respondent No.3 is directed to reconsider the request of the petitioner for revocation of the cancellation of registration bearing in mind the observation made in this order and decisions referred to supra and without reference to the communication dated 06.09.2022 issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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