2022 (10) TMI 869

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T:- The petition is disposed off by passing the following order: (a) In case the application is filed by petitioner within 15 days from today under Section 30 of the CGST Act before the Authority, the Authority shall construe the same within limitation and take decision upon the application on merits, expeditiously. (b) Petitioner may therefore, file an application either by E-mail or hand d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the regulations/statute and petitioner failed to avail of remedy under Section 30 of the CGST Act for revocation of cancellation of the registration. 2. Considering the conspectus of the matter, we are inclined to accord an opportunity to petitioner to file an application before the Authority under Section 30 of the Central Goods and Services Tax Act, 2017 (CGST Act). At this stage, Mr. Kantha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... much the amount of GST is payable by petitioner, petitioner would pay the entire amount. Mr. Kantharia disputes Mr. Jain s statement that details have not been provided and relies upon the order for cancellation of registration passed on 2nd August 2021, in which, according to Mr. Kantharia the break up is given on petitioner s liability. Mr. Jain is right in submitting that this order itself is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X