2022 (10) TMI 951

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....2 - -<br>GST<br>HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA Advocate for the Petitioner : Mr. A Dhar Advocate for the Respondent : SC, GST ORDER Heard Mr. A Dhar, learned counsel for the petitioner. Also heard Mr. B Choudhury, learned counsel for the respondents in the GST Department of the Government of Assam. 2. The petitioner Mayflower Hotels and Resorts LLP is an assessee ....

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....7 is to be made within a period of three months from the date of the order impugned but the appeal was made with a delay of more than 9 (nine) months. By taking recourse of the provisions of Section 107(1) which provides that such appeals are to be made within a period of three months from the date of the decision impugned, the appeal of the petitioner was rejected. Although Section 107(4) prov....

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.... tax periods, it may be a good reason for cancellation of the registration of the assessee concerned. From such point of view, if the petitioner had not submitted the returns for three consecutive tax periods, the act on the part of the departmental authorities in cancelling the registration cannot prima facie be faulted with. 5. However, we take note of the provisions of Section 30 of the AGST....

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....r. A Dhar, learned counsel for the petitioner points out to a provision of Section 30 that the revocation application is to be made within a period of thirty days from the date of service of cancellation of the order and admittedly in the instant case, the period of thirty days is over. But at the same time, we take note that in the circumstance where the petitioner assessee is willing to file the....