9911796707
TMI Blog2024 (3) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... l for every calendar month or part thereof furnish a return of inward and outward supply of goods and service. There are other requirements/ stipulations under section 39 which every registered person/Firm is required to comply. Section 45 provides a window to the registered person/Firm for restoration of the registration by allowing/furnishing of a final return within three months from the date of the cancellation or from the date of the order of cancellation whichever is later. Under section 30, any registered person whose registration is cancelled may apply for revocation of cancellation of registration in the prescribed manner. The primary object behind the GST Act is levy and collection of tax on intra State supply of goods or services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of the cancellation of registration. 2. By way of the present writ application, the petitioner prays for the following reliefs before this Hon ble Court; a. For issuance of an appropriate writ, order or direction for quashing and setting aside the order dated 23.11.2023 bearing Order-in-Appeal No. 162/CGST/RAN/2023 (Annexure-5), passed by the Respondent No. 2 whereby and whereunder, the appeal preferred by the Petitioner has been rejected on the ground of being filed after expiry of Limitation period as envisaged under Section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act). b. For issuance of an appropriate writ, order or direction for quashing and setting aside the order dated 21.02.2023 (Annexure-3), passed by the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Goods and Services Tax 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or (e) of sub-section (2) of section 29 of the said Act on or before the 31st day of December, 2022, and who has led to apply for revocation of cancellation of such registration within the time period specified in section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:- a) the registered person may apply for revocation of cancellation of such registration upto the 30th da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mar, the learned counsel for the GST/Income Tax Department submits that the period of limitation for filing an application under section 30 of the GST Act has already lapsed and, therefore, this Court may not grant any indulgence in the matter. 6. Section 39 of the GST Act provides that every registered person other than an input service distributor or a non-resident taxable person shall for every calendar month or part thereof furnish a return of inward and outward supply of goods and service. There are other requirements/ stipulations under section 39 which every registered person/Firm is required to comply. Section 45 provides a window to the registered person/Firm for restoration of the registration by allowing/furnishing of a final ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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