TMI Blog2023 (3) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the petitioner was issued on 11.11.2021 and against which the appeal under Section 107 was filed on 19.07.2022. It is apparent that the order for cancellation of GST registration was passed on 11.11.2021 and the order for revocation of cancellation was required to be filed within 30(thirty) days therefrom as per the provisions of the CGST Act, 2017. Both these periods fall within the period mentioned in the Apex Court s order dated 10.01.2022 [[ 2022 (1) TMI 385 - SC ORDER] ]. Accordingly, it was incumbent on the Appellate Authority to take note of the Apex Court s order regarding Cognizance for extension of limitation and thereafter pass appropriate orders. Upon perusal of the order of the Appellate Authority, it is seen that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income Tax-12 Vs- Pheroza Framroze and Company [[ 2017 (5) TMI 436 - SUPREME COURT] ]. The impugned order dated 11.11.2021 and the order of the Appellate Authority dated 16.01.2023 are hereby interfered with and set aside. The matter is remanded back to the departmental authority to re-consider his prayer for revocation of cancellation of GST registration. Petition disposed off. - WP(C)/365/2023 - - - Dated:- 30-1-2023 - HONOURABLE MR. JUSTICE SOUMITRA SAIKIA For the Petitioner : Mr A. Nath For the Respondent : Dy. S.G.I. ORDER Heard Dr. A. Todi, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned standing counsel for the GST. 2. This writ petition is filed impugning the order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the date of issuance of the show cause notice. The petitioner is aggrieved that there was no personal notice served upon the petitioner prior to suspension and cancellation of the GST registration rather a notice was simply uploaded in the website of the department. According to the petitioner, such actions of the respondent authority are in complete violation of the Rules of natural justice as well as the provisions of the GST Act and the Rules. The learned counsel for the petitioner submits that this action of the respondent authorities is punitive in nature and has the effect of putting the business of the petitioner to a complete halt as without the GST registration he is unable to continue with his business as it is only source of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.01.2023, the learned standing counsel representing the GST Department was permitted to obtain the required instructions in the matter. Today, when the matter is called up, the learned standing counsel has fairly submitted that there are orders passed by the other Coordinate Benches in respect of the cancellation of GST registration and, therefore, this writ petition can also be disposed of in terms of similar directions. 6. The learned counsels for the parties have been heard. Pleadings on record have also been duly perused. The Apex Court by the order dated 10.01.2022 passed in Miscellaneous Application No. 21/2022 in Miscellaneous Application No. 665/2021 in Suo Motu Writ Petition (C) No. 3/2020 with Miscellaneous Application No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the department, the assessee was excluded from the benefit of the order passed by the Apex Court or whether the appellant was entitled to the benefit of the order passed by the Apex Court in Miscellaneous Application No. 21/2022. As such, it is apparent that the authorities did not take into account the orders passed by the Apex Court regarding cognizance for extension of limitation and had accordingly failed to pass appropriate orders seeking revocation of cancellation of GST registration, in the appeal preferred by the petitioner against such order. There is another aspect required to be noticed. If the petitioner is not included within the GST regime, then any statutory dues that may be required to be deposited by the petitioner may no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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