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TMI Blog2022 (12) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... six months and show cause notice has been sent to him, it is 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 an application for reviving of G.S.T. registration before the Revenue within a period of 21 days, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has passed the following order:- 1. By filing this writ petition, the petitioner has prayed for the following reliefs:- a. Issue a writ, order or direction in the nature of Certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No. ZA051120004672B dated 06.11.2020 (Annexure No. 2) issued by the Respondent no. 1. b. Issue a writ, ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 107 of the Uttarakhand GST Act, 2017 shall not lie to the Commissioner. 3. The learned counsel for the revenue would submit that as per Section 30 of the U.K. 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, in which he fai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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