TaxTMI 
TaxTMI 
2021 (12) TMI 890
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....Ms. Shruti Jain Goyal, DAG, Haryana. Mr. T.K. Joshi, Advocate for respondents No. 1, 3 and 5 in CWP-19029-2021. Mr. Ajay Kalra, Senior Standing Counsel for respondents No. 2, 3 and 5 in CWP-19032-2021. Mr. Sourabh Goel, Advocate for respondents No. 1, 3 and 5 in CWP-23034-2021. **** AJAY TEWARI, J. (ORAL) 1. By this batch of petitions, the petitioners have complained that their applications for revocation of cancellation of registration are not being considered/rejected on the ground that they have not been made within the time prescribed under Section 30 of the Central Goods and Services Tax, Act 2017 (for short CGST Act). 2. Facts are taken from CWP-19029-2021 (which is one of the cases wherein the application is not ....
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....ual service of notice was provided. Realizing the difficulties owing to aforesaid facts in implementing Section 30 by way of aforesaid order dated 23.04.2019, proviso to Section 30 of the Central Goods and Services Tax Act, 2017 was inserted to the following effect:- "Provided that the registered person who was served notice under 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 who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act, against such order passed up to 31.03.2019, s....
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.... has been given an opportunity of being heard. (3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act." 7. Since, the difficulties still were not been overcome, a fresh notification was issued on 25.06.2020 (Annexure P-7), wherein it was clarified 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 and where cancellation order was passed upto 12.06.2020, the later of the following dates shall be considered:- ....
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....f the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021-Central Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021, in exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and s....