2022 (10) TMI 951

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..... USTICE ACHINTYA MALLA BUJOR BARUA Advocate for the Petitioner : Mr. A Dhar Advocate for the Respondent : SC, GST ORDER Heard Mr. A Dhar, learned counsel for the petitioner. Also heard Mr. B Choudhury, learned counsel for the respondents in the GST Department of the Government of Assam. 2. The petitioner Mayflower Hotels and Resorts LLP is an assessee under the GST laws bearing GST Registratio .....

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..... ths from the date of the order impugned but the appeal was made with a delay of more than 9 (nine) months. By taking recourse of the provisions of Section 107(1) which provides that such appeals are to be made within a period of three months from the date of the decision impugned, the appeal of the petitioner was rejected. Although Section 107(4) provides for the appeal to be entertained if the a .....

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..... lation of the registration of the assessee concerned. From such point of view, if the petitioner had not submitted the returns for three consecutive tax periods, the act on the part of the departmental authorities in cancelling the registration cannot prima facie be faulted with. 5. However, we take note of the provisions of Section 30 of the AGST Act, 2017 which provides for a revocation of canc .....

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..... ut to a provision of Section 30 that the revocation application is to be made within a period of thirty days from the date of service of cancellation of the order and admittedly in the instant case, the period of thirty days is over. But at the same time, we take note that in the circumstance where the petitioner assessee is willing to file the returns and also pay all the tax dues including the i .....

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..... . The application be submitted by the petitioner within a period of fifteen days from today and upon such application being received, the authorities may give a due consideration within a period of another two months from the date of filing of the application. In doing so, the petitioner may also be given a hearing and the petitioner is also expected to cooperate with the Department so that the di .....

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