TMI Blog2022 (12) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... medy to the petitioner to apply for revocation of the cancellation of the registration, the Court is of the considered opinion that the petitioner be relegated to the concerned designated authority for availing remedy as prescribed under the provision of section 30(1) of the Assam GST Act, 2017. As the petitioners have approached this Court within the period of limitation prescribed under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner as well as Mr. V. Choudhury, learned standing counsel for the respondents. 2. The petitioner claims to be dealing in scrap business and is registered under the Goods and Service Tax, 2017. On 12.11.2022, the respondent no.3 issued a show-cause notice to the petitioner, informing him that in course of field inspection, no additional place of business or any business in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and registration may be done if the business is not commenced within 6(six) months from the date of the registration. Hence, it is submitted that the cancellation of the registration of the business of the petitioner was done prior to the expiry of 6(six) months as the GST registration of the petitioner was provided w.e.f. 09.06.2022. Therefore, it is submitted that the cancellation would hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of section 30(1) of the Assam GST Act, 2017. 6. As the petitioners have approached this Court within the period of limitation prescribed under section 30(1) of the Assam GST Act, the Court is inclined to provide that in the event the petitioner makes an application before the Officer empowered to deal with the prayer for revocation of cancellation of registration within a period of 15(fift ..... X X X X Extracts X X X X X X X X Extracts X X X X
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