TMI Blog2022 (11) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... antial amount of Rs.39,13,025/- - it is directed that the petitioner shall, by 4.30 p.m. on 18th November 2022, submit the physical application for restoration of the registration - petition disposed off. - K. R. SHRIRAM A. S. DOCTOR, JJ. Mr. Shreyash J. Shah a/w. Mr. Udayan Mukherjee and Ms. Kavita Singh for petitioner. Mr. V.A. Sonpal a/w. Mrs. Jyoti Chavan, AGP and Mr. Himanshu B. Takke, AGP for State. Mr. Shravan Kumar Pabatti, Assistant Commissioner of CGST, Div VI VII, Mumbai West Commissionerate present. Mrs. Neeta Masurkar a/w. Mr. Satyaprakash Sharma for respondent nos.2,3 and 4. P.C. : 1 Prayer clauses (a) and (b) of the petition read as under : (a) This Hon ble Court may be pleased to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Services Tax Act, 2017 (CGST Act). Petitioner applied for transition but due to various reasons, petitioner s transition could not take place. 5. Considering the documents annexed to the petition and the documents handed over across the bar with copy to respondents counsel, it appears that petitioner is unable to transit the credit because petitioner s registration has been cancelled. Sub-section 1 of Section 29 of CGST Act provides for a party to apply for cancellation on his own motion. Sub-section 2 of Section 29 provides for the proper officer to cancel the registration of a person on certain situations mentioned therein. Sub-section 3 of Section 29 provides cancellation of registration under this section shall not affect the lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgo a sum of Rs.39,13,025/- which according to petitioner is entitled to deemed excised credit particularly when under sub-section 3 of Section 29 his liability will continue even after cancellation of registration. 10. It will be wholly unfair if petitioner ends up having to forgo the deemed excise credit of a substantial amount of Rs.39,13,025/-. Hence, we pass the following order : (a) petitioner shall, by 4.30 p.m. on 18th November 2022, submit the physical application for restoration of the registration; (b) the application, subject to paying all necessary fees and filing requisite documents, shall be considered and registration shall be restored by not later than 22nd November 2022 . We are giving this short time since pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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