2023 (12) TMI 288

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....HC (Judgement / Order / Decisions)<br>Dated:- 29-11-2023<br>D. B. Civil Writ Petition No. 2384 / 2022 - -<br>GST<br>HON&#39;BLE MR. JUSTICE VIJAY BISHNOI And HON&#39;BLE MR. JUSTICE MUNNURI LAXMAN For the Petitioner : Mr. Prateek Gattani For the Respondent : Mr. Hemant Dutt, Mr. Kuldeep Vaishnav, Mr. Sunil Bhandari ORDER This writ petition is filed by the petitioner claiming following....

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.... " Brief facts of the case are that the petitioner was registered under the GST Act, however, the said registration came to be canceled by the competent authority vide order dated 16.08.2021. Against the cancellation of registration, the petitioner has remedy to prefer appeal under Section 107 of the Central Goods and Service Tax Act, 2017 within three months from the date of cancellation of....

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....m 01.03.2022. The relevant portion of the order passed by the Hon'ble Supreme Court reads as under : "In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022. notwithstanding the actual balance period of limitation remaining. all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limita....

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.... and Service Tax & Ors. Reply to the writ petition is filed on behalf of the respondents, wherein submissions made by learned counsel for the petitioner have been opposed. Taking into consideration the overall facts and circumstances of the case and keeping in view the order dated 10.1.2022 passed by the Hon'ble Supreme Court in Miscellaneous Application No.21/2022 in MA 665/2021 in SMW(C) N....