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TMI Blog2021 (9) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner if is not allowed to rectify the return in the form of GSTR-1 and GSTR-3B on or before the due date of filing of the return under Section 39 of the CGST Act, the recipient will not be in a position to avail the input tax credit even though the taxes on such transactions have already been paid to the Government by Chalan dated 23rd August, 2021. The time limit is getting over by 30th September, 2021. Noticing the short time before the redressal is necessary as has been made-out on account of the provisions of the CGST, and as the appeal is already filed physically, number which have not been given nor is reply to the communication has been made by the petitioner, it is directed that the request of the petitioner made by w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s has affected the businesses, it also had created a negative impact on the petitioner s business, therefore, chose to transfer the lease hold rights on the property to other person and shut the business. Accordingly, it was implemented on 3 rd December, 2020 and the property had been transferred to M/s. Khyati Speciality Chemicals Pvt. Ltd., for the consideration cost of ₹ 4,31,00,000/-. It is the case of the petitioner that inadvertently it had applied for cancellation of registration u/s 29 of the CGST Act on account of discontinuation of the business. On the very same day i.e. 3rd April, 2021, the order of cancellation was issued by the respondent no.1 in Form GST REG-19, wherein the registration of the petitioner under the GST w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vil Application no.16422 of 2020. 5. Notice returnable forthwith. Ms. Mehta, learned AGP waives service of notice on behalf of the respondent nos.1 and 2. At our request, Mr. Lodha, learned advocate waives service of notice on behalf of the respondent no.3. 6. On hearing the learned advocates for both the sides and also having regard to the material, which has been placed before this Court, it is quite clear that there has been a self cancellation of registration on the part of the petitioner, which has made him ineligible for online appeal, which otherwise is permissible under Section 107 of the CGST Act. Section 30 also provides for revocation of cancellation of registration for which according to the petitioner the necessary comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressal is necessary as has been made-out on account of the provisions of the CGST, and as the appeal is already filed physically, number which have not been given nor is reply to the communication has been made by the petitioner, we direct as follows : ( 1) Let the request of the petitioner made by way of two communications dated 13th August, 2021 and 18th August, 2021 be replied to which is for the purpose of revocation of the self cancellation of registration made by the petitioner; (2) In alternative : That the respondent no.2 shall dispose of the appeal bearing in mind the time line of 30th September, 2021, which would not permit utilisation of input tax credit beyond the period of one year; (3) In the eventuality of giving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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