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TMI Blog2020 (8) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... W.P. No.5397 of 2020 - - - Dated:- 6-8-2020 - THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner : Mr. R. Chakkaravarthy For Respondents : Ms. G. Dhanamadhri, G.A. O R D E R This writ petition seeks a certiorari challenging an order of rejection of appeal dated 31.01.2020 filed against the cancellation of registration dated 02.07.2019 under the provisions of the Central Good and Service Tax Act, 2017. 2. The Central Board of Indirect Taxes, Customs has passed an order bearing No.1 of 2020 Central Board of Indirect Taxes and Customs in S.O. 2064 (E). dated 25.06.2020 to the following effect: Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the common portal; or ; AND WHEREAS, sub-section (1) of section 30 of the said Act provides for application for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order; AND WHEREAS, sub-section (1) of section 107 of the said Act provides for filing appeal by any person aggrieved by any decision or order passed by an adjudicating authority within three months from the date on which the said decision or order is communicated to such person and sub-section (4) of section 107 of the said Act empowers the Appellate Authority that it may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order, to remove the difficulties, namely: 1. Short title.- This Order may be called the Central Goods and Services Tax (Removal of Difficulties) Order, 2020.- 2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered:- a) Date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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