TaxTMI 
TaxTMI 
2022 (4) TMI 1288
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.... (1) (2) (3) (4) (5) 1 JP/421/IX/2021 Shri Manoj Kumar Jhalani, M/s Manoj Kumar Anil Kumar Jhalani, C-01, Road No. 6, Rajdhin Upaja Mandi, Jaipur, Rajasthan, 302039 GSTIN 08ABPPJ1276P1ZY ZA080920039672F dated 14.09.2020 The Deputy/ Assistant Commissioner, CGST Division-A, Jaipur 2 JP/422/IX/2021 Shri Rajendra Kumar Soni, M/s Raaz India Jewels, B-2 Bhagat Watika, Hawa Sadak, Civil Lines, Jaipur (Rajasthan)-302006 GSTIN 08AFPPS1535L2ZU ZA081119058118E dated 20.11.2019 Superintendent, CGST Range-XLV, Division-I, Jaipur 3 JP/435/X/2021 Shri Surendra Wadhwa, M/s Shyam Store, Shop No.441, Indra Bazar, Jaipur (Rajasthan)-302001 GSTIN 08AAUPW5078J1ZM ZA080921144483G dated 27.09.2021 The Deputy/ Assistant Commissioner, CGST Division-D, Jaipur 4 JP/439/X/202 1 Shri Mokim, M/s Abdul Contractor, Loharwada, Kudi Walo Ki Dhani, The- Sanganer, Bagru, Jaipur (Rajasthan)- 303807 having GSTIN 08CDXP....
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....g to cancellation payment could not be done and causing hardship to day to day operation of business. 4. I observe that being aggrieved with the impugned orders, the appellants have filed the appeal with delay of period as mentioned above from the normal period prescribed under Section 107(1) of CGST Act, 2017. The appellants attributed the delay in filing appeal/ furnishing reply to the notice issued to the ongoing pandemic situation on account of the COVID-19 break-out and financial crunches in the business. In these unavoidable circumstances the appellant got a delay 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. 5. I have gone through the facts of the cases and the written submissions made by the appellants in their appeal memos as well as oral submission at the time of personal hearing. I find that the main issues to be decided in the instant cases are (i) whether the appeal has been filed within the prescribed time- limit and (....
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....ng petitions/applications/suits/appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or under any special laws (both Central or State). By an order dated 23.03.2020 this court extended the period of limitation prescribed under the general law or special laws whether compoundable or not with effect from 15.03.2020 till further orders." The order dated 23.03.2020 was extended from time to time. Further, the Hon'ble Supreme Court in continuation of the Order dated 08.03.2021 & 27.04.2021 in the case of Re Cognizance of Extension of Limitation vide its Order dated 23rd September 2021 has given direction as follows: "1) In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 02.10.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2021, if any, shall become available with effect from 03.10.2021. 2) In cases where the limitation would have expired during the period between 15.03.2020 till 02.10.2021, notwithstanding the actual balance period of limitation remai....
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....urns and reply to the notice issued for cancellation of registration and for rejection of revocation application by the department and/or could not file revocation application within the prescribed period before the proper officer. However, they have now filed all the pending returns upto cancellation of registration and paid pending Government dues. Further, the appellants have submitted that they have filed GST returns as mentioned below: SI. No. Name of appellant Date of cancellation of Registration (w.e.f.) Returns filed till the period 1 Shri Manoj Kumar Jhalani, M/s Manoj Kumar Anil Kumar Jhalani, GSTIN 08ABPPJ1276P1ZY 27.01.2020 Till January 2020 on 21.08.2020 2 Shri Rajendra Kumar Soni, M/s Raaz India Jewels, GSTIN 08AFPPS1535L2ZU 20.11.2019 Till November 2019 on 23.06.2021 3 Shri Surendra Wadhwa, M/s Shyam Store, GSTIN 8AAUPW5078J1ZM 01.09.2021 Till September 2021 on 25.10.2021 4 Shri Mokim, M/s Abdul Contractor, GSTIN 08CDXPM1612A1ZO 15.01.2020 Till January 2020 on 12.10.2021 Further, the appellants submitted that they have deposited pending Government dues an....
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.... clause (a), by an order in FORM GST REG-05*, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23* requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24*. (4) Upon receipt of the information or clarification in FORM GST REG-24*, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 12. Further, I find that Central Board of Indirect Taxes & Customs, New Delhi has clarified the issue vide circular No.99/18/2019-GST dated 23.04.2019. Para 3 of said circular read as under: 3." First proviso to sub-rule (1) of the said Rules provides if the registration has been canc....