2022 (3) TMI 165

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..... be considered in accordance with law. Subject to the Petitioner complying with the above conditions, the department will open the portal to enable the Petitioner to file the GST returns. The writ petition is disposed of.
JUSTICE JASWANT SINGH AND JUSTICE M.S. RAMAN Petitioner Mr. Anup Narayan Mohanty, Advocate Opp.Parties Mr. Sunil Mishra, Standing Counsel ORDER 1. This matter is taken up by virtual/physical mode. 2. Assailing the Order dated 14.02.2020 cancelling the Registration Certificate bearing No. GSTIN: 21BYAPP8300D2Z0 with effect from 14.02.2020 under the provisions of the Central Goods and Services Tax Act, 2017, the Petitioner has approached this Court invoking writ jurisdiction on the ground that his reply to the Show C .....

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..... rtificate would be revived. 5. We are taken to look into the provisions for revocation of cancellation of registration contained in Section 30. Sub-section (1) thereof reads as follows: "(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. (2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application: Provided that the application for revocation of cancellation o .....

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..... ation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration. 7. Having conceded by both the parties, the delay in invocation of proviso to sub-rule (1) of Rule 23 of the OGST Rules is condoned. The Petitioner is directed to deposit all the taxes, interest, penalty and late fee as may be due and comply with formalities. Upon such compliance, the Petitioner's application for revocation will be consider .....

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