9911796707
TMI Blog2022 (12) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... directed that the petitioner shall file an application for revocation under Section 30 of the CGST Act in terms of Rule 23 of the CGST Rules. Though it is time barred, we are inclined to wave the limitation and direct the petitioner to file application for revocation within 21 days hence - He shall also comply the other provision of Section 30 of the CGST Act, i.e, submission of returns for the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case and quash the cancellation of GST registration order dated 05.05.2022 (Annexure No. 1 ot W.P.) as petitioner is ready to paid all the balance tax, interest on it and late fee if any. ii) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the order in appeal (Annexure No. 2) passed by respondent no. 3. iii) Issue a sui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e expiry of the prescribed limitation. In such case, the petitioner/appellant is put to hardship and is left without remedy. In such cases, the party concerned may face starvation because of denial of livelihood for want of GST Registration. In this case, the petitioner/appellant is a semi-skilled labour working as a painter doing painting on doors, windows of the houses. Now-a-days bills for any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itution of India. In this case, if we allow the situation so prevailing to continue, then it will amount to violation of Article 21 of the Constitution, and right to life of a citizen of this country 3. The petitioner is engaged in the business of trading of jewellery. The learned counsel for the revenue would submit that as per Section 30 of the Central GST Act, the petitioner has an altern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rns for the defaulted six months and any further completed months after the revocation. In such case if dues is found to be due from the petitioner and he pays the same than his case shall be considered liberally by the revenue and shall be dispose of within 15 days. We are constrained to pass this order because livelihood of many persons who are working with the petitioner is at stake. 5. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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