Neo Built through its proprietor Vs ETO-cum-Proper Officer and another (Punjab and Haryana High Court)
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 and where cancellation order was passed upto 12.06.2020, 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.
It must be mentioned here that around this time the country was affected by the Coronavirus pandemic and ultimately the respondents issued Notification No. 34/2021 dated 29.08.2021 (Annexure P-10), whereby in modification of the earlier notifications, the Government on the recommendations of the council notified that, where a registration has been cancelled and the time limit for making application for revocation of registration falls during the period 01.03.2020 to 31.08.2020, the time limit for making application shall be extended upto 30th day of September 2021.
Learned State counsel is not in a position to dispute the proposition of law laid down in Aarcity Builders Private Limited case (supra). We must add herein that it is not a case where a vested right has accrued in any of the parties by efflux of time. Thus, to hold that the plea of limitation would have an effect to defeat the right to livelihood vested in the petitioner, shall be against the spirit of Constitution of India.
In the circumstances, the present petition is allowed. It is directed that in case, the petitioner now moves an application/appeal 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 be decided on merits, in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
Assessee under the GST Act, 2017 (hereinafter referred to as ‘Act’) prays for issuance of a writ in the nature of certiorari for quashing of the order dated 15.05.2019 (Annexure P-4), whereby his registration under the Act has been cancelled and that action of the respondents dated 09.04.2022 (Annexure P-5), whereby his appeal preferred against the order dated 15.05.2019 has been rejected without even entertaining the same.
2. As per the petitioner, he was a Contractor under M/s. Indian Oil Corporation Ltd., Panipat for more than 20 years and migrated on to GST under GSTIN06AEDPB7042Q1ZE. Owing to ill health, he remained out of business from April 2018 to April 2020. Show cause notice was issued to him on 01.05.2019 (Annexure P-3) for cancellation of registration for the reason:-
‘Discontinuation/Closure of business’
and he was directed to furnish reply within 07 working days, apart from appearing for personal hearing on 08.05.2019.
3. Admittedly, the petitioner did not respond and consequently order of cancellation of registration dated 15.05.2019 was passed. As per the petitioner, he resumed his regular business activities from June 2020 and also filed appeal against the order Annexure P-4 on 22.12.2021. The same was, however, rejected on 09.04.2022 (Annexure P-5). Acknowledgment for submission of the appeal in form GST APL-02 reads as under:-
“FORM GST APL – 02
[Refer Rule 108(3)]
Acknowledgment for submission of appeal
