TaxTMI 
TaxTMI 
2022 (6) TMI 760
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Court may please to quash and set aside the order dated 04/01/2022 passed by respondent No.2 and order dated 04/02/2022 passed by respondent No.3 and further pleased to direct for restoration of registration of the petitioner. ii. Any other relief which this Hon'ble Court deem fit may also is granted". 2. The facts as canvassed in the memorandum of Writ Petition reveal that the petitioner is a service provider, registered with GST, Kymore, District Katni. Registration of petitioner was canceled vide order dated 04/02/2019 (Annexure P/1). Thereafter, with the delay of 865 days, he preferred an appeal before the Joint Commissioner, GST State, (Appeal), Jabalpur, i.e. the Appellate Authority also dismissed the appeal vide order d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Annexure P/6) is mis-placed and thus has prayed that the petition deserve to be dismissed. 5. We have considered the rival contentions and submissions so put-forth before us. 6. To appreciate the rival submissions, it is appropriate to refer Section 29 and Section 107 of Act of 2017. Section 29:- Cancellation [or suspension of registration- "1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,-- (a) the business has been discontinued, transferred fully for any reason including d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gistration has been obtained by means of fraud, wilful misstatement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed." Section 107:-Appeals to Appellate Authority (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescrib....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onths, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed. (7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be de....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74. (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of Indirect Taxes and Customs (Annexure P/6) is perused carefully, the same deals only with Section 29 of GST Act and it stipulates that for the purposes of calculating period of thirty days for filing of application of revocation of cancellation of registration under Sub Section (1) of Section 30 of the Act of 2017 for those registered persons who were served notice under Sub Section 2 (d) and (c) of Section 29 of the Act of 2017 and where the cancellation order was passed up to 12/06/2020, the later of the following dates shall be considered: (a) date of service of such cancellation order, or (b) 31/08/2020. 8. Thus, perusal of aforesaid circular reflect that it is unambiguous and in no uncertain terms only deals wit....