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TMI Blog2022 (6) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents dated 09.04.2022 (Annexure P-5), whereby his appeal preferred against the order dated 15.05.2019 has been rejected without even entertaining the same. 2. As per the petitioner, he was a Contractor under M/s. Indian Oil Corporation Ltd., Panipat for more than 20 years and migrated on to GST under GSTIN06AEDPB7042Q1ZE. Owing to ill health, he remained out of business from April 2018 to April 2020. Show cause notice was issued to him on 01.05.2019 (Annexure P-3) for cancellation of registration for the reason:- 'Discontinuation/Closure of business' and he was directed to furnish reply within 07 working days, apart from appearing for personal hearing on 08.05.2019. 3. Admittedly, the petitioner did not respond and cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Builders Private Limited vs. Union of India and others dated 09.12.2021, wherein it has been held that:- "3. xx xx 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 sub-section (1) of section 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cancellation of the 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 exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications, 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 29.08.2021 applied only t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 notifications dated 23.04.2019 (Annexure P-6), dated 25.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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