TaxTMI 
TaxTMI 
2022 (6) TMI 463
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....as been cancelled and that action of the respondents dated 09.04.2022 (Annexure P-5), whereby his appeal preferred against the order dated 15.05.2019 has been rejected without even entertaining the same. 2. As per the petitioner, he was a Contractor under M/s. Indian Oil Corporation Ltd., Panipat for more than 20 years and migrated on to GST under GSTIN06AEDPB7042Q1ZE. Owing to ill health, he remained out of business from April 2018 to April 2020. Show cause notice was issued to him on 01.05.2019 (Annexure P-3) for cancellation of registration for the reason:- 'Discontinuation/Closure of business' and he was directed to furnish reply within 07 working days, apart from appearing for personal hearing on 08.05.2019. 3....
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....fied, if the respondents are directed to entertain the appeal preferred by the petitioner. He relies upon judgment passed by this Court in CWP-19029-2021, titled as Aarcity Builders Private Limited vs. Union of India and others dated 09.12.2021, wherein it has been held that:- "3. xx xx the respondents themselves realized that GST being a new Act and the taxpayers are not familiar with the procedure and introduced various Amnesty Schemes for waiver of penalty or late fee or even extended time limit for filing applications. 4. The first notification was issued on 23.04.2019 (Annexure P-6), called the Central Goods and Services Tax (Fifth Removal of Difficulties) Order 2019, as per which it was noticed that a large number of....
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.... the registration not later than 22.07.2019." 5. As a result, a registered person against whom order was passed under Section 29 upto 31.03.2019 was allowed to file application for revocation of cancellation of the registration under Section 30 upto 22.07.2019. 6. It is relevant to quote Section 30 of the CGST Act for ready reference :- "30. Revocation of cancellation of registration.- (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. Provided that ....
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....f August, 2020. 8. It must be mentioned here that around this time the country was affected by the Coronavirus pandemic and ultimately the respondents issued Notification No. 34/2021 dated 29.08.2021 (Annexure P-10), whereby in modification of the earlier notifications, the Government on the recommendations of the council notified that, where a registration has been cancelled and the time limit for making application for revocation of registration falls during the period 01.03.2020 to 31.08.2020, the time limit for making application shall be extended upto 30th day of September 2021. 9. Learned counsel for the petitioners contends that from the conjoint reading of the notifications, they were entitled for the extended period of limita....
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....17), the Government, on the recommendations of the Council, hereby notifies that where a registration has been cancelled under clause (b) or (e) of subsection (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 1st day of March, 2020 to 31st day of August, 2021, the time-limit for making such application shall be extended up to the 30th day of September, 2021. [F. No. CBIC-20006/24/2021-GST] RAJEEV RANIAN, Under Secy." 12. In our considered opinion, the interpretation sought to be placed by learned counsel appearing for respondents is unduly restricted. It cannot be lost....