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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 ..... 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. The proposition of law laid down in Aarcity Builders Private Limited case need not be disputed - also it is not a case where a vested right has accrued in any of the parties by efflux of time. Thus, to hold that the plea of limitation would have an effect to defeat the right to livelihood vested in the petitioner, shall be against the spirit of Constitution of India. It is directed that in case, the petitioner now moves an application/appeal for revocation of cancellation (if n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner did not respond and consequently order of cancellation of registration dated 15.05.2019 was passed. As per the petitioner, he resumed his regular business activities from June 2020 and also filed appeal against the order Annexure P-4 on 22.12.2021. The same was, however, rejected on 09.04.2022 (Annexure P-5). Acknowledgment for submission of the appeal in form GST APL-02 reads as under:- FORM GST APL - 02 [Refer Rule 108(3)] Acknowledgment for submission of appeal Name of applicant GSTIN/Temp ID/UIN Date 09/04/2022 KALLOL KUMAR 06AEDPB7042Q1ZE BAGCHI Your appeal against ARN#AD061221003686G has been rejected. 1. Reference Number- ZD060422001978F 2. Date of filing- 22/12/2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 169 of the CGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the CGST Act etc., are unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration. It further noticed that GST being a new Act, tax-payers were not familiar with the manner of service of notice by e-mail or making available at portal in comparison to earlier regime where manual service of notice was provided. Realizing the difficulties owing to aforesaid facts in implementing Section 30 by way of af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be recorded in writing, be extended,- (a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a). (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 of registration shall not be rejected unless the applicant has been given an opportunity of being heard. (3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Terr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llation 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 to those cases where the cancellation orders were passed from 01.03.2020 to 31.08.2020. 11. The contention of learned counsel for the petitioner is that this is an erroneous reading of the notification. The notification No.34 of 2021 dated 29.08.2021 is reproduced hereinbelow:- NOTIFICATION New Delhi, the 29th August, 2021 No. 34/2021-Central Tax GSR, 600(E)- in partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, publishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. 5. Learned State counsel is not in a position to dispute the proposition of law laid down in Aarcity Builders Private Limited case (supra). We must add herein that it is not a case where a vested right has accrued in any of the parties by efflux of time. Thus, to hold that the plea of limitation would have an effect to defeat the right to livelihood vested in the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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