The Punjab & Haryana High Court has allowed the assessee to file application for Revocation of Cancellation of Registration wherein GST Registration was cancelled before March 1, 2020 due to non-furnishing of returns for six months, extending the benefits of notifications dated August 29, 2021.
The GST registration of the Petitioner, Aarcity Builders Private Limited was cancelled due to non-filing of continuous six months returns. The petitioner was unable to file the revocation application within the prescribed time limits and the same being rejected on the ground of non-filing within time prescribed under Section 30 of CGST Act, 2017.
The issue raised was whether the petitioner is entitled to file an Application for revocation of cancellation of registration after 579 days from the date of cancellation order in view of removal of difficulty order dated 25.06.2020 and notification dated 29.08.2021 issued by the Central Government.
The division bench of Justice Ajay Tewari and Justice Pankaj Jain allowed the Writ Petition interpreting that the notification was issued in view of the COVID pandemic, wherein even the Supreme Court had passed a blanket order of extending the period of limitation. Moreover, once the petitioner had already been granted benefit of the notifications dated 23.04.2019, dated 25.06.2020 and dated 29.08.2021, the time limit for making such application should have extended upto 30.09.2021.
“It is directed that in case these petitioners now move an application for revocation of cancellation (if necessary, manually) within a period of 30 days from the date of receipt of certified copy of this order, the same would be deemed to be within limitation and would have to be decided in accordance with law on merits,” the court said.
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