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TMI Blog2022 (5) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... s / statute and the Petitioner failed to avail of the remedy under Section 30 of the CGST Act for revocation of cancellation of the registration, the Appellate Authority has failed to entertain the appeal. The Appellate Authority, if it came to the conclusion that the Petitioner ought to have fled an appeal before the same Authority for revocation, then ought to have accorded an opportunity to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . P.C. 1] Heard learned counsel for the parties. 2] GST Registration Certificate of the Petitioner is cancelled vide order dated 20.01.2021. The Petitioner filed First Appeal on 29.09.2021. The delay in filing the Appeal was condoned, however, the Appeal was dismissed on the ground that the Petitioner ought to have preferred a remedy under Section 30 of the CGST Act to file an applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned AGP submits that there was no impediment for the Petitioner to fle an Application for revocation of the order cancelling the registration before the Authority. Instead, the Petitioner preferred an appeal. The Appellate Authority has rightly came to the conclusion. 7] Upon perusal of the order passed by the Appellate Authority, it appears, did not discuss the matter on merits. Only on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 days. The Additional Commissioner or the Assistant Commissioner may extend the time for 30 more days and the Commissioner can extend it for further 30 days. 9] Considering the conspectus of the matter, we are inclined to accord an opportunity to the Petitioner to fle an Application before the Authority under Section 30 of the CGST Act. 10] In case the Application is fled by the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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