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TMI Blog2023 (4) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... n stands misplaced in view of the provisions of section 29(2) of the Act, more particularly clause (b) and clause (c) thereof. These provisions are referred to in the above notification itself. Not only that sub-paragraph (b) of the notification mentions that the application for revocation of the cancellation of the registration could be filed only on furnishing returns due upto the effective date of cancellation of registration and that it could be done after payment of any amount of tax due in terms of the returns. In other words, the notification dated 31.3.2023 has opened a window for the defaulting dealers who could now file return and pay the tax. In this view, it will be possible for the petitioner to seek prayer for revocation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. While various contentions were urged by learned advocate for the petitioner to assail the order of cancellation of registration as well as the order of appellate authority, it has to be observed that granting relief to the petitioner by entertaining the present petition would amount to circumventing the period of limitation. When the appeal of the petitioner against the cancellation of the GST registration was barred by limitation, by invoking the writ jurisdiction it would not be permissible for the petitioner to get away from the bar of limitation from the back door. 3.1 However, the developments which took place subsequently have come to the rescue of the petitioner. A notification dated 31.3.2023 came to b issued by the competent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns; (c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. Explanation: For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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