Cancellation order of GST Registration in the case of M/s Cubicon Building Service Pvt Ltd set aside by High Court in the light of Removal of Difficulty Order No. 01/2020 dated 25.06.2020.

View Order No. 01/2020 dated 25.6.2020

M/S CUBICON BUILDING SERVICE PRIVATE LIMITED vs. STATE OF U.P. AND 3 OTHERS

(Allahabad High Court)

Facts of Case

The petitioner had a GST Registration, which was cancelled by the Assessing Authority on 16.04.2019 under Section 29(2)(c) of the Goods and Services Tax Act, 2017.

The petitioner filed an application for the revocation of the cancellation order. However, the application was rejected on 27.05.2019.

The petitioner filed a First Appeal under Section 107 of the Act. Upon the dismissal of the First Appeal on 22.01.2020, in the absence of Tribunal, the instant writ petition was filed.

The contention of the learned counsel for the petitioner is that the orders of the Assessing Authority and of the First Appellate Court cannot be sustained now in view of the Central Goods and Services Act (Removal of Difficulties Order), 2020 issued under Section 172 of the Act.

Relevant portion of the Order No. 01/2020 dated 25.6.2020 is being reproduced here as under:-

"NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:-

1. Short title.- This Order may be called the Central Goods and Services Tax (Removal of Difficulties) Order, 2020.

2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered:-

a) Date of service of the said cancellation order; or

b) 31st day of August, 2020."

Learned Standing Counsel did not dispute that the Gazette Notification.

Held by High Court

Under such circumstances, the orders dated 27.05.2019 passed by the respondent no. 4 and 22.01.2020 passed by the respondent no.3 are set aside.

The application dated 10.05.2019 which was filed by the petitioner for the revocation of the cancellation order dated 16.04.2019 shall now be decided in accordance with law within a period of 15 days from the date of production of a copy of this order.

taxreply.com © 2024. All Rights Reserved