9911796707
TMI Blog2024 (4) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ereto. Now the cancellation of registration shall ensue serious civil consequences for the petitioner and his entire business shall come to a standstill. The provisions under sections 30, 45, 46, 47 etc. are intended at providing opportunity to the defaulter Firm so as the Firm continues its business. Therefore, a liberal approach is required to be taken in the matters like the present proceeding notwithstanding the period prescribed under section 30 of the GST Act having been lapsed. Having thus examined the materials on record, it is opined that a permission to the petitioner to file an application under section 30 of GST Act can be granted subject to the petitioner making payment of statutory penalty/fine, if any, for moving the applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the aforementioned prayers. The petitioner pleads that his proprietary Firm is duly registered under Goods and Services Tax Act, 2017 having GSTN No. 20AUXPN7593A1ZC but the said registration was cancelled by an order dated 7th June 2023 on the ground that the Firm had failed to furnish the returns for a continuous period of six months. Against the order of cancellation dated 7th June 2023, the petitioner has approached this Court. 4. Mr. Nitin Kumar Pasari, the learned counsel for the petitioner has referred to the Notification dated 31st March 2023 which was issued by the Directorate of Revenue, Ministry of Finance, Government of India by which the time for filing the application for the revocation of cancellation was extended till 30t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod 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 section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of the said Act. 5. The petitioner has pleaded that on account of paucity of time he could not avail of the benefit under the Notification dated 31st March 2023 because the last date for making the application for revocation of the cancellation of registration under the said Notification lapsed on 30th June 2023. In the aforementioned circumstance, the petitioner has approached this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s connected therewith or incidental thereto. Now the cancellation of registration shall ensue serious civil consequences for the petitioner and his entire business shall come to a standstill. The provisions under sections 30, 45, 46, 47 etc. are intended at providing opportunity to the defaulter Firm so as the Firm continues its business. Therefore, a liberal approach is required to be taken in the matters like the present proceeding notwithstanding the period prescribed under section 30 of the GST Act having been lapsed. Having thus examined the materials on record, we are of the opinion that a permission to the petitioner to file an application under section 30 of GST Act can be granted subject to the petitioner making payment of statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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