Case Law Details
Aarcity Builders Private Limited Vs Union of India (Punjab & Haryana High Court)
1. By this batch of petitions, the petitioners have complained that their applications for revocation of cancellation of registration are not being considered/rejected on the ground that they have not been made within the time prescribed under Section 30 of the Central Goods and Services Tax, Act 2017 (for short CGST Act).
2. Facts are taken from CWP-19029-2021 (which is one of the cases wherein the application is not being considered). As mentioned above in some cases the application has been rejected, but since the issue remains the same, we would be deciding that in the context of the present case.
3. The order cancelling the registration was made on 19.07.2019 (Annexure P-3) w.e.f. 01.02.2018 on the ground that the petitioner had failed to file six monthly returns. Thereafter, the respondents themselves realized that GST being a new Act and the taxpayers are not familiar with the procedure and introduced various Amnesty Schemes for waiver of penalty or late fee or even extended time limit for filing applications.
4. The first notification was issued on 23.04.2019 (Annexure P-6), called the Central Goods and Services Tax (Fifth Removal of Difficulties) Order 2019, as per which it was noticed that a large number of registrations have been cancelled under sub-section (2) of section 29 of the CGST Act by the proper officer by serving notices as per clause (c) and (d) of subsection (1) of section 169 of the CGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the CGST Act etc., are unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration. It further noticed that GST being a new Act, taxpayers were not familiar with the manner of service of notice by e-mail or making available at portal in comparison to earlier regime where manual service of notice was provided. Realizing the difficulties owing to aforesaid facts in implementing Section 30 by way of aforesaid order dated 23.04.2019, proviso to Section 30 of the Central Goods and Services Tax Act, 2017 was inserted to the following effect:-
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