2020 (7) TMI 612

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....s to the submissions put forth by the petitioner to the Officer 'during the personal hearing'. That being said, the order of rejection dated 06.09.2019 states on the ground that the petitioner did not appear in response to notice dated 06.09.2019 (the date is erroneous) is clearly incorrect. 3. Thus, the impugned order dated 06.09.2019, being in violation of principles of natural justice, is quashed. 4. The Central Board of Indirect Taxes, Customs in order No.1 of 2020 Central Board of Indirect Taxes and Customs in S.O. 2064 (E). dated 25.06.2020 has stated as follows: Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Order No. 01/2020- Central Tax New Delhi, 25th June, 2020 ....

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....tion for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order; AND WHEREAS, sub-section (1) of section 107 of the said Act provides for filing appeal by any person aggrieved by any decision or order passed by an adjudicating authority within three months from the date on which the said decision or order is communicated to such person and sub-section (4) of section 107 of the said Act empowers the Appellate Authority that it may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month; AND WHEREAS, a large number of registratio....