2022 (8) TMI 757

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....13th January, 2021 by Additional CT & GST Officer, Angul Circle, the Petitioner has come up before this Court by filing the writ petition on 2nd August, 2022 invoking provisions under Articles 226/227 of the Constitution of India. 3. It is alleged by the counsel for the Petitioner that the Additional CT & GST Officer, CT & GST Circle, Angul has not afforded sufficient opportunity to furnish reply. Counsel for the Petitioner submitted that due to ill health, there was default in furnishing returns as well as payment of taxes and the Petitioner could not respond to notice in Form GSTR-3A and Form REG-17. Therefore, he submitted that this Court if issues direction to the Opposite Party No. 4 namely, the Addl. CT & GST Officer by invoking pr....

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....ted that this Court has already interfered with identical situation and granted appropriate relief. 6. We are taken to look into the provisions for revocation of cancellation of registration contained in Section 30 which read as follows: "(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 of the registration or reject the applicati....

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....nished 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 till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration. It is required under Section 30(1) read with Rule 23(1) that an application for revocation of cancellation of registration in Form GST REG-21 is required to be submitted to the proper officer who has cancelled the same invoking Se....