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TMI Blog2020 (8) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... . - W.P. No.1807 of 2020 And WMP.Nos.2101 & 2104 of 2020 - - - Dated:- 14-8-2020 - Dr. Justice Anita Sumanth For the Petitioner : Mr.N.Murali For the Respondent : Mr.A.N.R.Jeyaprathap Government Advocate ORDER The petitioner seeks a certiorari challenging an order of cancellation of registration under the provisions of the Central Good and Service Tax Act, 2017 dated 14.11.2019. 2. Learned counsel for the petitioner brings to my notice an order passed by the Central Board of Indirect Taxes, Customs in order 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available 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 theregistration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing 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) D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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