2022 (4) TMI 698

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....eferred to as "CGST Act") the Petitioner came up before this Court invoking provisions of Article 226 of the Constitution of India and alleged that even though he expressed his willingness to file all periodic returns, the authority has not considered his application for revocation of cancellation of registration. 3. The Petitioner is proprietorship concern, namely, M/s. Raghunath Traders failed to furnish returns due to prolonged illness. It is stated by the counsel for the Petitioner that though the Petitioner responded to the show cause notice, the Opposite Party No.2 failed to appreciate the difficulty faced by the Petitioner. 4. It appears from the show cause notice dated 3rd February, 2020 vide Annexure-3 that registration has b....

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....CT & GST, Odisha) submitted that given a chance the Petitioner would comply with the statutory requirement. 8. We are taken to have glance at provisions of Section 30 of the CGST Act which deals with revocation of cancellation of registration. Section 30 is extracted hereunder:- "(1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. (2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation o....

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.... be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration." Reading of aforesaid provisions leads to indicate that the proper officer has been conferred with power to revoke cancellation of registration. It is also provided that application for revocation of cancellation of registration can be rejected after affording an opportunity to the Petitione....