2021 (9) TMI 727

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....rties. Petitioner is duly registered under the Goods and Services Tax Act, 2017 (for short 'Act'). Petitioner was subjected to notice for cancellation of registration issued by the third respondent, Assistant Commissioner, Commercial Tax, Sector 4, Mathura, under Rule 22(1) of the Goods and Services Tax (GST Rules) for not filing returns for a continuous period of six months being in viola....

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.... has been passed on extraneous ground for which the petitioner was not subjected to notice though the revocation application was rejected on the ground of limitation. It is further submitted that Government of India, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs vide Notification No. 34/2021-Central Tax, dated 29 August 2021, has extended the period of li....

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....spondent, Additional Commissioner, (Appeals). Learned Standing Counsel submits that in the event such an application is filed under section 30 of the Act, pursuant to the notification dated 29 August, 2021, the third respondent shall consider and decide the application on merit without being influenced by the impugned appellate order. In view thereof, on consent, it is provided that petitioner w....