9911796707
TMI Blog2022 (12) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... been sent to him, it is directed that the petitioner shall file an application for revocation under Section 30 of the GST Act in terms of Rule 23 of the GST 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 Uttarakhand GST Act, i.e, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of GST registration order dated 28.022022 (Annexure No. 2 to W.P.) as petitioner is ready to pay all the balance tax, interest on it and late fee if any. ii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application u/s 30 of the CGST Act 2017 for filing an application for revocation of the cancellation of the GSTIN 05BLWPP14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 work executed for a private player or, even for the Government agency, are drawn on-line. In most cases, the payments are made direct to the bank on production of the bill with the GST registration number. In the absen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner runs its business in the name of M/s Anand Prasad engaged in civil contractor services. The learned counsel for the revenue would submit that as per Section 30 of the Uttarakhand GST Act, the petitioner has an alternative forum of filing an application for revocation of the cancellation of GST with the further condition that the petitioner must file appropriate returns for the six months whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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