High Court set aside rejection of application for revocation of GST registration cancellation order in view of Central Goods and Services Act (Removal of Difficulties Order), 2020
ABCAUS Case Law Citation:
ABCAUS 3342 (2020) (07) HC
In the instant case the appellant had filed the Writ Petition before the Hon’ble High Court challenging the rejection of application for revocation of GST registration cancellation order.
The petitioner had a registration under the Goods and Services Tax Act, 2017 (CGST Act 2017 / the Act), which was cancelled by the Assessing Authority on 19.9.2019 under Section 29(2)(c) of the Act.
The petitioner filed an application for the revocation of the cancellation order. However, the application was rejected on 10.1.2020. Thereafter the petitioner filed a First Appeal under Section 107 of the Act which was dismissed.
Upon the dismissal of the First Appeal on 13.2.2020, in the absence of Tribunal, the petitioner had taken recourse to the Writ Petition before the Hon’ble High Court challenging the orders passed by the Assessing Authority and First Appellate Court.
The Petitioner relying upon the Central Goods and Services Act (Removal of Difficulties Order), 2020 issued under Section 172 of the Act, contended that the orders of the Assessing Authority and of the First Appellate Court could not be sustained in view of the Gazette Notification issued on 25.6.2020.
The Hon’ble High Court observed that as per the said notification, it had been provided that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order was passed up to 12th June, 2020, the later of the (i) date of service of the cancellation order or (ii) 31st day of August, 2020 was to be considered.
The Revenue did not dispute that the said Gazette Notification.
In view of the said notification, the Hon’ble High Court set aside the orders passed by the Assessing Authority and the Appellate Order.
The Hon’ble High Court directed that the application filed by the petitioner for the revocation of the cancellation order shall be decided in accordance with law within a period of 15 days.
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