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TMI Blog2023 (12) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... HC X X X X Extracts X X X X X X X X Extracts X X X X ..... stered under the GST Act, however, the said registration came to be canceled by the competent authority vide order dated 16.08.2021. Against the cancellation of registration, the petitioner has remedy to prefer appeal under Section 107 of the Central Goods and Service Tax Act, 2017 within three months from the date of cancellation of registration, which can be extended by a further period of 30 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court reads as under : "In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022. notwithstanding the actual balance period of limitation remaining. all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining. with effect from 01.03.2022 is greater than 90 days. that l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents, wherein submissions made by learned counsel for the petitioner have been opposed. Taking into consideration the overall facts and circumstances of the case and keeping in view the order dated 10.1.2022 passed by the Hon'ble Supreme Court in Miscellaneous Application No.21/2022 in MA 665/2021 in SMW(C) No.3/2020, we are of the view that the respondents were required to decide the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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