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TMI Blog2022 (4) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... the Covid-19 Pandemic would apply and in such circumstances, the limitation in accordance with the order passed by the Central Board of Indirect Taxes and Customs could be said to have been extended. Indisputably, the application requesting for restoration of registration was filed in July 2021 i.e. during the period when the order of the Supreme Court extending the limitation was in operation. More importantly, the writ-applicants have paid the requisite amount towards tax on the basis of self assessed liability on 06.09.2021. Since the registration of certificate of the writ-applicants came to be cancelled solely on the ground of non-filing of the returns, which was on account of non-payment of tax and the writ-applicants now having pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of mandamus or any other appropriate writ or order directing the Respondents to forthwith restore the registration certificate of the Petitioners under the GST Acts; (D) Pending notice, admission and final hearing of this petition, be pleased to stay the operation, execution and implementation of impugned order dated 10.7.2019 (annexed at Annexure A) and the Respondents may please be directed to restore the registration certificate of the Petitioner; (E) Ex-parte ad interim relief in terms of prayer C may kindly be granted; (F) Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancelled for want of compliance . No other reasons were assigned in the order. 2.7 It is the case of the writ-applicants that they were not served with a physical copy of the order canceling the registration certificate. However, the consultant of the writ-applicants informed them that returns could be filed only upon payment of tax dues as per such returns. 2.8 The financial condition of the writ-applicants was not at all sound and they were not in a position to immediately pay the tax dues as per returns. 2.9 The writ-applicants, therefore, did not file restoration application or appeal under the G.S.T. Act under a bonafide belief that compliance by way of filing of returns would be possible only once they were able to manage to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Central Board of Indirect Taxes had vide order No. 1/2020-Central Tax, dated 25.6.2020 extended the time period for filing application for restoration and it was clarified that for any order cancelling the registration for non-filing of the returns under Clause (b) or (c) of Sub-section (2) of Section 29, if such order was passed up to 12.6.2020, then the time limit for filing application for revocation of such cancellation would start from the date of service of cancellation order or 31.8.2020 whichever is later. 5.2 In the case of the writ-applicants, the order cancelling the registration certificate was passed on 10.7.2019 i.e.prior to 12.6.2020 and therefore, the time limit for filing the application for revocation of such cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion should be revoked and the writ-applicants must be permitted to resume business. SUBMISSIONS ON BEHALF OF THE RESPONDENTS:- 6. On the other hand, Mr. Priyank Lodha, the learned Senior Standing Counsel relied upon the affidavit-in-reply filed by the respondents before this Court. It was further urged that in so far as the order of Hon ble Supreme Court of India extending period of limitation was concerned, the same would not be applicable in the present case concerning application for restoration of registration. ANALYSIS:- 7. Having heard the learned counsel appearing for the parties and having gone through the materials on record, the only question that falls for our consideration is that whether the writ-applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.09.2021. Since the registration of certificate of the writ-applicants came to be cancelled solely on the ground of non-filing of the returns, which was on account of non-payment of tax and the writ-applicants now having paid such outstanding tax, the registration certificate of the writ-applicants should be ordered to be restored so that they are able to continue with their business. 11. In view of the aforesaid, the impugned order dated 10.07.2019 cancelling the registration certificate is hereby quashed and set aside. The respondents are directed to forthwith restore the registration certificate of the writ-applicants under the provisions of the G.S.T. Act. 12. With the aforesaid, the writ-application stands disposed of. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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