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TMI Blog2023 (3) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the Petitioner having GSTIN registration No.27ACDPM3243NIZE was issued a show cause notice dated 7 January 2021 for cancellation of registration as Petitioner had not filed returns for a continuous period of six months. After considering the reply of the Petitioner, the Petitioner's GSTIN registration was cancelled vide order dated 28 January 2021. An appeal was filed against the order of cancellation of GST registration under section 107 of the GST Act. By the impugned order dated 31 January 2022, although the Commissioner (Appeals) found the appeal to be within the period of limitation, holding that since Petitioner did not approach the jurisdictional CGST authority for revocation of cancellation of registration under section 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 decided on 7 February 2023 and (iv) Balaji Engineering Works Vs. Union of India Writ Petition No.5394 of 2022 decided on 4 May 2022. that in similar circumstances this court has granted an opportunity to the Petitioner to file an application before the authority under section 30 of the CGST Act. We therefore do not propose to take any different course of action in the matter. We agree with the observation in the earlier decisions passed in the matters referred to above that if the appellate authority came to a conclusion that Petitioner ought to have filed an application before the authority for revocation, then the authority should have granted an opportunity to the Petitioner to file an application under section 30 which the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Assistant Commissioner may extend the time for 30 more days and the Commissioner can extend it for further 30 days. 6 Considering the conspectus of the matter, we are inclined to accord an opportunity to the Petitioner to file an Application before the Authority under Section 30 of the CGST Act. 7 In case the Application is filed by the Petitioner within 15 days from today under Section 30 of the CGST Act before the Authority, the Authority shall construe the same within limitation and take decision upon the Application on merits, expeditiously." 6. Considering the above discussion and the conspectus of the matter, we are inclined to afford an opportunity to the Petitioner to file an application to the authority under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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