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2020 (8) TMI 482 - HC - GSTCancellation of petitioner's registration - CGST Act, 2017 - Order No.1 of 2020 Central Board of Indirect Taxes and Customs in S.O. 2064 (E). dated 25.06.2020 - HELD THAT - The Commercial Taxes and Registration Department of the Government of Tamil Nadu has passed G.O.Ms.No.102 dated 26.06.2020 consequent upon the above CBIT Notification. The petitioner has sent an e-mail dated 30.07.2020 requesting that it may be permitted to withdraw the writ petition and seeking liberty to approach the Assessing Authority by the cut-off date provided in the Notification seeking restoration of registration. - Petition dismissed as withdrawn.
Issues:
Challenge to order of cancellation of registration under Central Goods and Service Tax Act, 2017. Analysis: The petitioner sought a certiorari challenging an order of cancellation of registration under the Central Goods and Service Tax Act, 2017. The cancellation order was passed under subsection (2) of section 29 of the Act, listing various grounds for cancellation, including contravention of Act provisions, failure to furnish returns, non-commencement of business, or obtaining registration through fraud. The Act mandates that the proper officer cannot cancel registration without giving the person an opportunity to be heard. Additionally, provisions for service of notice, application for revocation of cancellation, and filing appeals are outlined in sections 169, 30, and 107 of the Act, respectively. The Central Government, on the recommendations of the Council, issued an Order to address difficulties faced by registered persons whose registrations were cancelled under specific clauses of section 29. The Order clarified the calculation of the thirty-day period for filing an application for revocation of cancellation. It specified that for registrations cancelled up to a certain date, the later of the date of service of cancellation order or 31st August 2020 would be considered for filing revocation applications. This Order aimed to remove obstacles in the application of section 30 of the Act due to time constraints faced by taxpayers under the new legislation. In response to the Government Order, the Commercial Taxes and Registration Department of the Government of Tamil Nadu issued a notification, further aligning procedures with the Central Board of Indirect Taxes and Customs' directives. The petitioner, acknowledging the developments, sent an email seeking withdrawal of the writ petition and requesting permission to approach the Assessing Authority by the specified cut-off date for restoration of registration. Consequently, the writ petition was dismissed as withdrawn, granting liberty to the petitioner to pursue the necessary actions within the stipulated timeline provided in the notification. The court closed all connected miscellaneous petitions without imposing any costs on the parties involved.
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