2023 (3) TMI 222 - HC - GST

Maintainability of petition - petition dismissed on the ground that application under section 30 of the Central Goods and Services Tax Act, 2017 for revocation of cancellation of the registration was not filed - HELD THAT - 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. 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. Petition disposed off.

Summary

Issues involved:
Challenge to order dated 31 May 2022 passed by Respondent No.1 in appeal against order dated 15 April 2021.

Analysis:
The Petitioner challenged the order dated 31 May 2022 passed by Respondent No.1 in an appeal against the order dated 15 April 2021. The Appellate Authority, while dismissing the appeal, directed the Petitioner to file an application under section 30 of the Central Goods and Services Tax Act, 2017 for revocation of the registration cancellation. The Petitioner cited a previous decision of the Court in Balaji Engineering Works v. Union of India, where it was observed that the application under Section 30 must be filed within the specified time limits. The Court, considering the circumstances, granted an opportunity to the Petitioner to file the application under Section 30 within 15 days. The Court disposed of the writ petition accordingly, without imposing any costs.

Key Points:
- The Appellate Authority directed the Petitioner to file an application under Section 30 of the CGST Act for revocation of registration cancellation.
- The Court referred to a previous decision where the time limits for filing the application under Section 30 were highlighted.
- The Petitioner was granted 15 days to file the application, and the Authority was instructed to decide on the application promptly.
- The Court disposed of the writ petition without imposing any costs.

This detailed analysis covers the issues involved in the legal judgment, highlighting the challenge faced by the Petitioner, the direction given by the Appellate Authority, and the Court's decision to grant an opportunity to file the application under Section 30 of the CGST Act within a specified timeframe.