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TMI Blog2021 (12) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... s notification was issued in view of the Covid pandemic, wherein even the Supreme Court had passed a blanket order of extending the period of limitation. Once the petitioners had already been granted benefit of the notifications dated 23.04.2019 (Annexure P-6), dated 25.06.2020 (Annexure P-7) and dated 29.08.2021 (Annexure P-10), the time limit for making such application should have extended up to the 30th day of September, 2021. These writ petitions are allowed and it is directed that in case these petitioners now move an application for revocation of cancellation (if necessary, manually) within a period of 30 days from the date of receipt of certified copy of this order, the same would be deemed to be within limitation and would have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2018 on the ground that the petitioner had failed to file six monthly returns. Thereafter, the respondents themselves realized that GST being a new Act and the taxpayers are not familiar with the procedure and introduced various Amnesty Schemes for waiver of penalty or late fee or even extended time limit for filing applications. 4. The first notification was issued on 23.04.2019 (Annexure P-6), called the Central Goods and Services Tax (Fifth Removal of Difficulties) Order 2019, as per which it was noticed that a large number of registrations have been cancelled under sub-section (2) of section 29 of the CGST Act by the proper officer by serving notices as per clause (c) and (d) of subsection (1) of section 169 of the CGST Act and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he registration under Section 30 upto 22.07.2019. 6. It is relevant to quote Section 30 of the CGST Act for ready reference :- 30. Revocation of cancellation of registration.- (1) Subject to such conditions, as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,- (a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the earlier notifications, the Government on the recommendations of the council notified that, where a registration has been cancelled and the time limit for making application for revocation of registration falls during the period 01.03.2020 to 31.08.2020, the time limit for making application shall be extended upto 30th day of September 2021. 9. Learned counsel for the petitioners contends that from the conjoint reading of the notifications, they were entitled for the extended period of limitation and thus could file the application under Section 30 of the Act for revocation of the cancellation of registration upto 30th day of September 2021. 10. In reply, respondents No.1, 3 and 5 have taken the stand that this notification of 29. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March, 2020 to 31st day of August, 2021, the time-limit for making such application shall be extended up to the 30th day of September, 2021. [F. No. CBIC-20006/24/2021-GST] RAJEEV RANIAN, Under Secy. 12. In our considered opinion, the interpretation sought to be placed by learned counsel appearing for respondents is unduly restricted. It cannot be lost site of that this notification was issued in view of the Covid pandemic, wherein even the Supreme Court had passed a blanket order of extending the period of limitation. Once the petitioners had already been granted benefit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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