9911796707
TMI Blog2023 (1) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of seeking revocation of the cancellation under Section 30 of the CGST Act, it cannot be said that independent of the said remedy of seeking revocation of cancellation, an appeal would not be maintainable and as such, the impugned order passed by respondent No.1 summarily dismissing the appeal on the ground that it is not maintainable in view of availability of the remedy of seeking revocation of the cancellation is clearly contrary to Section 107 and Section 30 of the CGST Act and same deserves to be set aside. Having regard to the material on record and specific assertion on the part of the petitioner that it was not possible for him to seek revocation of the cancellation order on account of the Covid-19 pandemic and till disposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterating the various contentions urged in the Memorandum of Petition and referring to the documents produced by the petitioner, learned counsel for the petitioner submits that on 29.03.2022, respondent No.1 passed an order revoking/canceling the GST registration of the petitioner. Subsequently, the petitioner could not prefer an appeal within the prescribed period due to bonafide reasons, sufficient cause and unavoidable circumstances. It is also submitted that the learned counsel also submits that the petitioner has paid the entire tax payable upto to the date of cancellation and for the subsequent period also and certain amount has been deposited by the petitioner before the concerned respondents. Aggrieved by the impugned order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation under Section 30 of the CGST Act, it cannot be said that independent of the said remedy of seeking revocation of cancellation, an appeal would not be maintainable and as such, the impugned order passed by respondent No.1 summarily dismissing the appeal on the ground that it is not maintainable in view of availability of the remedy of seeking revocation of the cancellation is clearly contrary to Section 107 and Section 30 of the CGST Act and same deserves to be set aside. 7. As rightly contended by the learned counsel for the petitioner, having regard to the material on record and specific assertion on the part of the petitioner that it was not possible for him to seek revocation of the cancellation order on account of the Covid-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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