9911796707
TMI Blog2022 (10) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... Act - Cancellation of registration of petitioner - HELD THAT:- Petitioner may file an application either by E-mail or hand delivery within 15 days from today under Section 30 of the Central Goods and Services Tax Act, 2017 before the authority/proper officer who shall construe the same as within time and dispose the application on merits expeditiously and in any case within four weeks of receiving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 3rd February 2021. The limitation period for filing the Appeal and Application was extended by the orders of the Supreme Court on 30th September 2021. The appeal filed by the Petitioner is dismissed by the Appellate Authority only on the ground that the Petitioner did not avail the remedy under Section 30 of the CGST Act. 2 The learned Counsel submits that the appeal is also maintainab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply with the provisions of the regulations / statute and the Petitioner failed to avail of the remedy under Section 30 of the CGST Act for revocation of cancellation of the registration, the Appellate Authority has failed to entertain the appeal. The Appellate Authority, if it came to the conclusion that the Petitioner ought to have filed an appeal before the same Authority for revocation, then ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST Act before the Authority, the Authority shall construe the same within limitation and take decision upon the Application on merits, expeditiously. 8 The Writ Petition is accordingly disposed of. No costs. 2. Petitioner may therefore file an application either by E-mail or hand delivery within 15 days from today under Section 30 of the Central Goods and Services Tax Act, 2017 before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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