2021 (12) TMI 572

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..... 2 & 3 respectively of the table below (hereinafter also referred to as "the appellants") against the Order in Original as mentioned at Col. No. 4 of the table below (hereinafter called as the "impugned orders") passed by the Proper officer (hereinafter referred as the "adjudication authority/ Proper Officer") as mentioned at Col. No. 5 of the table below:- S. No Appeal No. Appellant OIO No. & Date Respondent (1) (2) (3) (4) (5) 1. JP/447/X/2021 Shri Balu Ram Kumhar, M/s Raj Button Store, Shop No.15, Triveni Dham, Kamani Road, Jhotwara, Jaipur (Rajasthan)- 302012 GSTIN 08ASGPK8236Q1ZZ ZA080721246793A dated 23.07.2021 Superintendent, CGST Range- IV, Division-A, Jaipur 2. JP/448/X/2021 ....

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....lay for filing of appeal & reply to the notice issued and requested to condone the delay of filing appeal. Further, as per Supreme Court recent order appeal is not time barred and accordingly it may be considered. Further, the appellants have submitted that they have filed GST returns upto the date of cancellation of registration and have deposited pending Government dues and willing to continue their business and comply with all Government compliance's but on account of cancellation of GSTIN, are unable to do so. 4. I find that the above appeals have been filed by the appellants within the time limit as prescribed under Section 107(1)/(4) of the CGST Act, 2017. Further I find that Hon'ble Supreme Court in continuation of the ....

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.... been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the .1^st day of March, 2020 to 31^st day of August, 2021, the time limit for making such application shall be extended upto the 306 day of September, 2021." 6. Further, I find that the Government has issued Circular No. 158/14/2021-GST dated 06.09.2021 clarifying extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29.08.202. In this Circular, it has been clarified that where the due date of filing of....

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....ive of the status of such applications. 7. I find that in these appeals, the registration of the appellants have been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act, also falls during the period from the 1st day of March, 2020 to 31^st day of August, 2021. I also find that the time limit for making such application has been extended upto the 30th day of September, 2021. I further find that the applicants may file a fresh application for revocation and the officer shall process the application for revocation considering the extended timelines as provided vide not....