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TMI Blog2023 (1) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... NJAN AGARWAL,J. 1. Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri Rishi Kumar, learned Standing Counsel for the respondents-State. 2. Through this writ petition, the order passed by respondent No.2 cancelling registration of the Goods and Service Tax of the petitioner as well as order passed by first Appellate Authority dated 04.09.2021 have been assailed. 3. The Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on application under Section 30 of Central Goods and Services Tax Act, 2017 (hereinafter called as "Act of 2017". He further contended that the Assessee had an option of either of filing revocation application or statutory appeal under Section 107 of the Act of 2017. According to him, the Government had issued a notification on 25.06.2020 extending the period for filing of revocation application t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Standing Counsel submitted that the notification issued by Central Government on 25th June, 2020 is prospective in nature and the benefit, as claimed by the Assessee, cannot be granted to him as his registration was cancelled vide order dated 01.10.2019. 8. According to learned Standing Counsel, the provision of revocation cannot be equated with the provisions of appeal, as provided under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regime was introduced PAN India in the year 2017, there was some teething problem in its implementation. The Government was inviting suggestion and making improvement in the functioning of the provisions of the said Act. 12. Looking to the fact that the appeal has been filed by the Assessee-petitioner at a delayed stage and in between the COVID-19 pandemic had intervened, taking sympathetic view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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