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2020 (7) TMI 633 - HC - GSTRevocation of cancellation order - cancellation of registration of petitioner - contention of the petitioner is that the orders of the Assessing Authority and of the First Appellate Court cannot be sustained now in view of the Central Goods and Services Act (Removal of Difficulties Order), 2020 issued under Section 172 of the Act - HELD THAT - It was held in the Gazette Notification issued on 25.6.2020 about the time limits of filing application - Learned Standing Counsel did not dispute that the Gazette Notification. The order dated 10.1.2020 passed by the Assessing Authority and the Appellate Order dated 13.2.2020 are set aside - The application dated 7.12.2019, which was filed by the petitioner for the revocation of the cancellation order dated 19.9.2019, shall now be decided in accordance with law within a period of 15 days from the date of production of a copy of this order.
Issues:
Cancellation of GST registration under Section 29(2)(c) of the Goods and Services Tax Act, 2017; Application for revocation of cancellation order; Dismissal of First Appeal under Section 107 of the Act; Challenge to orders of Assessing Authority and First Appellate Court; Interpretation of Central Goods and Services Tax (Removal of Difficulties Order), 2020; Setting aside of previous orders; Directions for re-decision on revocation application. Analysis: The petitioner's Goods and Services Tax (GST) registration was cancelled by the Assessing Authority under Section 29(2)(c) of the Act, leading to an application for revocation of the cancellation order. Subsequently, the application was rejected, prompting the filing of a First Appeal under Section 107 of the Act, which was dismissed due to the absence of the Tribunal. The petitioner then approached the High Court through a writ petition challenging the orders of the Assessing Authority and the First Appellate Court. During the proceedings, the petitioner's counsel argued that the orders could not be sustained in light of the Central Goods and Services Tax (Removal of Difficulties) Order, 2020 issued under Section 172 of the Act. The counsel referred to a Gazette Notification issued on 25.6.2020, which clarified the calculation of the period for filing an application for revocation of registration cancellation. The Court acknowledged the validity of the Gazette Notification, leading to the setting aside of the previous orders dated 10.1.2020 and 13.2.2020. Consequently, the Court directed that the application filed by the petitioner for revocation of the cancellation order should now be decided within 15 days from the date of the Court's order. The concerned Authority was instructed to verify the correctness of the order on the Official Website of the High Court if a certified copy was not submitted. As a result, the writ petition was disposed of, providing relief to the petitioner and ensuring a fresh decision on the revocation application in accordance with the law.
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