9911796707
TMI Blog2023 (2) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... on of GST registration of the petitioner was issued on 07.09.2021 It is apparent that the order for cancellation of GST registration was passed on 07.09.2021 and the application for revocation of cancellation was required to be filed within 30 (thirty) days therefrom as per the provisions of the CGST Act, 2017 - It is apparent that the authorities did not take into account the orders passed by the Apex Court regarding cognizance for extension of limitation and had accordingly failed to pass appropriate orders revoking the cancellation of GST registration. There is another aspect required to be noticed. If the petitioner is not included within the GST regime, then any statutory dues that may be required to be deposited by the petitioner may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed impugning the order dated 07.09.2021 passed by the respondent No. 4, namely, the Superintendent, Central Goods Service Tax, Nagaon, Assam whereby the GST registration of the petitioner was cancelled in terms of the provisions of Section 29 of the Central Goods and Services Tax Act, 2017. 3. The petitioner is engaged in the business of works contracts primarily with the Public Works Departments (PWD), Government of Assam for construction of Road, Bridges and Govt. 8 Building under the name and style of M/s Pallab Kumar Pandit having its registered office at 100, Namghar Path, Haiborgaon, Nagaon, Assam. According to the petitioner, the order of cancellation of the GST registration was passed without any notice to the petitioner. Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by respondent No. 4. However, the said notice was put up only on the website of the department and, therefore, by the time the petitioner became aware of the suspension of his GST registration and subsequent cancellation of GST registration, the period of limitation as prescribed under the Act had already elapsed for filing an application for revocation of the cancellation of GST registration under Section 30 as well as for an Appeal under Section 107 of the CGST Act, 2017. It is, therefore, submitted that there being no other alternative remedy available to the petitioner, the present writ petition has been filed seeking appropriate writ, direction and orders from this Court to the respondent authorities. It is further submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cellation was required to be filed within 30 (thirty) days therefrom as per the provisions of the CGST Act, 2017. Both these periods fall within the period mentioned in the Apex Court s order dated 10.01.2022. It is apparent that the authorities did not take into account the orders passed by the Apex Court regarding cognizance for extension of limitation and had accordingly failed to pass appropriate orders revoking the cancellation of GST registration. There is another aspect required to be noticed. If the petitioner is not included within the GST regime, then any statutory dues that may be required to be deposited by the petitioner may not be deposited and which will not be in the interest of the revenue. Therefore, in order that the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id that any third party rights are created against the assessee. No prejudice is caused to any other person, if the GST registration of the petitioner/assessee is revoked. No prejudice is caused to the revenue. Rather as discussed above, it will be in the interest of the revenue to permit the revocation of a cancellation of GST registration of an assessee like the petitioner so that it felicitates collection of revenue as mandated under the GST Regime. 10. Accordingly, the impugned order dated 07.09.2021 is hereby interfered with and set aside. The matter is remanded back to the departmental authority to reconsider his prayer for revocation of cancellation of GST registration. 11. It is directed that the respondent No. 4, namely, the Superi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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