2021 (8) TMI 409

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....sh Anand Bernard, learned Deputy Advocate General For the Respondent : Shri Gajendra Singh Thakur, learned counsel ORDER By this writ petition, the petitioner seeks to challenge the order of cancellation of registration dated 03.12.2019 (Annexure-P/4) by which the registration of the petitioner under the Central Goods and Service Tax was cancelled invoking Section 29 of the Central Goods ....

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....le u/s 30(1) of the CGST Act, 2017 has sought revocation of cancellation of registration before the appellate authority. In such a scenario, I hold that the request of the appellant for revocation of cancellation of registration is not sustainable and liable to be rejected in absence of application for revocation before the proper officer as mandated u/s 30(1) of the said Act. 12....

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....y days from the date of service of the cancellation order. The reading of the aforesaid provision makes it clear that the application for revocation of cancellation of registration has to be made before the same officer who cancelled the registration. However, as regards the period of 30 days within which the application was to be submitted by the petitioner, we find that amendment made to Rule....

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....ation for filing application under Section 30 of the CGST Act, should be, in the present case, extended. Considering that the petitioner has bonafidely pursued the remedy of appeal under Section 107 of the CGST Act against the order of revocation of cancellation of registration dated 03.12.2019 and the appeal remained pending for a period of about one year, we are persuaded now to dispose of th....