9911796707
TMI Blog2024 (2) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... application for revocation of registration is 30 days from the date of service of the cancellation order - no mandatory order can be passed directing the authority to restore the GST registration of the petitioner as such order will be in contradiction to the provisions of Section 30 and the proviso to the said section. The law does not empower the authorities to extend the period of limitation in filing the application for revocation or for filing of appeal beyond the period prescribed in the statute itself, i.e., further 30 days or one month, as the case may be. This court is of view that it would not be proper to pass a mandatory order of restoration of the GST registration. The order of the learned Co-ordinate Bench, relied upon by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices Tax Rules, 2017 (hereinafter referred to as the said Rules). 2. The learned counsel for the petitioner submits that the company was facing proceedings before the learned NCLT and thereafter the Hon ble High Court. As a result of which, the returns could not be furnished. The directorship of the company was in question. 3. During such proceedings, the bank account was also frozen and the Commissioner, GST Division, Matigara, Siliguri was informed about the same. 4. Although no reply to the show cause notice was filed before the authority concerned, the petitioner had repeatedly intimated the authority about the pending litigation and the reason for not filing the returns. Further submission is that the order impugned is unreasoned an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward or outward supplies of goods or service or both. 12. The law provides that failure to furnish returns will result in cancellation of registration under Section 29(2)(c). Section 30 of the Act allows revocation of the order of cancellation of registration, subject to the condition that the returns are filed and all payments are made along with interest and penalty, if any. However, the time limit prescribed for filing an application for revocation of registration is 30 days from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay in approaching the High Court. 17. It is also a submission from the respondents that the authorities had given opportunities to such persons who had failed to file returns within the specified period by further extending such period up to September, 2023. 18. The petitioner has not availed of such opportunity. 19. The records do not reveal that the exact period during which the bank accounts were frozen. Whether steps could be taken by the company to furnish the returns during such period is a matter of record, which are not before this court. 20. Moreover, the nature of dispute which was pending before the NCLT and whether the said dispute would actually prevent the company from operating, is not available before the court. 21. Unless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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