9911796707
TMI Blog2022 (7) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Act and Kerala State Goods and Services Tax Act of 2017. The said registration came to be cancelled on 02.02.2021 on account of non-filing of returns. As per Section 30 of the CGST Act, 2017, the time limit for applying for the revocation of registration was 30 days from 02.02.2021. The said period of 30 days could be extended by the Joint Commissioner for a further period of 30 days. However, the petitioner did not file any application for revocation of registration. The petitioner, ultimately filed an appeal under Section 107 of the aforesaid Act before the Appellate Authority, challenging the order revoking the registration, on 20.11.2021. The said appeal was rejected by Ext.P5 on 09.03.2022. 2. Learned counsel appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia in favour of the petitioners by quashing the impugned orders and to grant consequential relief to the petitioners. By doing so, the Court is effectuating the object under the GST enactment of levying and collecting just tax from every assessee who either supplies goods or service. Legitimate Trade and Commerce by every supplier should be allowed to be carried on subject to payment of tax and statutory compliance. Therefore, the impugned orders deserve to be quashed. 228. These petitioners deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults. The authorities acting under the Act may impose penalty with the gravity of lapses committed by these petitioners by i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is pointed out that the cancellation of earlier registration does not cause any prejudice to the petitioner. It is submitted that a person who has not taken any steps within the timelines provided by the Statute and also within any extended time granted by the Circulars issued by the the Central Board of Excise and Customs, cannot be heard to contend that notwithstanding the statutory provisions, this Court, in the exercise of Article 226 of the Constitution of India must direct the restoration of the registration. 4. Considering the contentions raised by both sides, I had requested Adv. A Kumar, learned counsel of this Court to assist this Court to reach a proper conclusion in this matter. Sri. A Kumar has placed before me judgment of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication was not entertained on the ground that the same was time barred. 9. We take notice of the fact that the Central Board of Indirect Taxes and Customs extended the time limit for filing application for revocation of cancellation of registration and the limitation for all the orders passed on or before 12.06.2020 was to effectively commence from 31.08.2020. As the application filed by the writ applicants for revocation of cancellation of registration was looked into by a quasi-judicial authority, the order of the Supreme Court extending the period of limitation in view of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Hon'ble Supreme Court and therefore, the period of limitation should be read as extended till 28.05.2022 as directed by the Hon'ble Supreme Court in the Suo Moto Writ Petition No.3 of 2020, on 10.01.2022. 6. Having heard the learned counsel as above, I am of the view that the the petitioner is entitled to relief. The facts of this case show that the registration the petitioner was cancelled on 02.02.2021. The petitioner had time of 30 days from 02.02.2021 to file an application for revocation. The said period of 30 days could be extended by a period of 30 days by the Joint Commissioner, going by the provisions contained in Section 30 of the CGST Act. If one were to apply the directions issued by the Hon'ble Supreme Court in Suo Moto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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