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TMI Blog2024 (7) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... n a position to conduct his business and he would then have to move the appropriate Authority for a fresh registration. If the Petitioner can be permitted to seek a re-hearing before the State Tax Officer, subject to certain conditions for the lapse on its part, ends of justice would be met. The case put forth by the Petitioner for not being able to formalize the monthly tax returns, was that his sole Accountant suffered from Covid-19 infection and it is known to all that during such Covid-19 times, even the closest blood relative was not permitted to meet the patient and there are instances when the dead body of a person, who had suffered death due to Covid-19, was not handed over to the relatives and had to be disposed off by the Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Goods and Service Tax Act, 2017. He has registration certificates under both the Acts, which are placed on record. 6. In paragraph No. 4 of the petition, the Petitioner has averred that as per Section 29 of the GST Act, a Competent Officer, either on his own motion or on an application filed by a registered person or by his legal heirs, can cancel the registration under the said Act. Section 29(2) enables the Competent Officer to cancel the registration of an entity if a registered person paying the tax has not furnished the returns for three consecutive periods. One period comprises of one month. It is further averred that the Petitioner s service would fall under the Reverse Charge Mechanism (RCM) under which, it is the service rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced on this judgment since the co-ordinate Bench concluded that though the Registration Certificate may have been cancelled, the Government cannot curtail the right of an individual to conduct any business or profession. 9. The learned AGP representing the Department relies upon the affidavit in reply filed by the Joint Commissioner State GST, dated 09.02.2024 and contends that no fault can be found with the order dated 18.12.2023 passed by the Appellate Authority refusing to condone of the delay caused in filing of an appeal. 10. As recorded in the opening paragraph, the learned Advocate for the Petitioner has conceded that the Appellate Authority does not have the jurisdiction to condone the delay, since there is no provision by which, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period of limitation remaining, with effect from October 3, 2021, is greater than 90 days, that longer period shall apply. III. The period from March 15, 2020 till October 2, 2021 shall also stand excluded in computing the periods prescribed under sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or Tribunal can condone delay) and termination of proceedings. IV. The Government of India shall amend the guidelines for containment zones, to State: 'Regulated movement w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate documents or relevant documents for proper adjudication, an opportunity to tender such documents and participate in the hearing afresh, could be granted. So also, Section 30 of the Central GST Act, permits revocation of cancellation of registration subject to such conditions as may be prescribed. For ready reference, Section 30 is reproduced as under:- Section 30 : Revocation of cancellation of registration (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in such manner, within such time and subject to such conditions and restrictions, as may be prescribed. (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et the patient and there are instances when the dead body of a person, who had suffered death due to Covid-19, was not handed over to the relatives and had to be disposed off by the Authorities themselves. It is in these circumstances that token cost of Rs. 5,000/- (Five thousands only), could be imposed upon the Petitioner. 17. In view of the above, this Writ Petition is partly allowed, on the following conditions :- (a) On the condition that the Petitioner will deposit costs of Rs. 5000/- (Five Thousand) with Respondent No. 3/ Authority, on or before 01.08.2024, the impugned orders dated 18.12.2023 and 23.01.2023 stand quashed and set aside. (b) The proceedings are remitted to Respondent No. 3/ Authority. (c) The Petitioner shall appear b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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