2024 (3) TMI 780

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....s Tax Act, 2017 (in short, GST Act). He seeks to avail the option under section 30 of the GST Act for revocation of the cancellation of registration. 2. By way of the present writ application, the petitioner prays for the following reliefs before this Hon'ble Court; a. For issuance of an appropriate writ, order or direction for quashing and setting aside the order dated 23.11.2023 bearing Order-in-Appeal No. 162/CGST/RAN/2023 (Annexure-5), passed by the Respondent No. 2 whereby and whereunder, the appeal preferred by the Petitioner has been rejected on the ground of being filed after expiry of Limitation period as envisaged under Section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act). b. For issuance of ....

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.... extended till 30th June 2023. The said Notification provided as under: "GSR. 246(E)-In exercise of the powers conferred by section 148 of the Central Goods and Services Tax 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or (e) of sub-section (2) of section 29 of the said Act on or before the 31st day of December, 2022, and who has led to apply for revocation of cancellation of such registration within the time period specified in section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of revocatio....

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....r revocation of the cancellation of registration under the said Notification lapsed on 30th June 2023. In the aforementioned circumstance, the petitioner has approached this Court. Mr. Amit Kumar, the learned counsel for the GST/Income Tax Department submits that the period of limitation for filing an application under section 30 of the GST Act has already lapsed and, therefore, this Court may not grant any indulgence in the matter. 6. Section 39 of the GST Act provides that every registered person other than an input service distributor or a non-resident taxable person shall for every calendar month or part thereof furnish a return of inward and outward supply of goods and service. There are other requirements/ stipulations under sectio....