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2020 ] VERSATILE CONSTRUCTION v. STATE OF UTTAR PRADESH 259
2020 (39) G.S.T.L. 259 (All.)

IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD
Siddhartha Varma, J.
VERSATILE CONSTRUCTION
Versus
STATE OF UTTAR PRADESH
Writ Tax No. 271 of 2020, decided on 7-7-2020
Registration under GST - Cancellation thereof - Revocation of cancel-
lation - Application for restoration of cancelled registration filed much beyond
30 days resulting in dismissal of appeal - In view of Central Goods and Ser-
vices Tax (Removal of Difficulties Order), 2020 issued on 25-6-2020, where-
under relaxation has been given by extending date for filing application for
revocation of cancelled registration upto 31-8-2020, impugned orders of As-
sessing as well as First Appellate Authority set aside - Application dated 19-10-
2019 filed for revocation of registration cancellation order dated 19-1-2019 re-
stored and to be decided within 15 days in accordance with law - Section 30 of
Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services
Tax Act, 2017 - Article 226 of Constitution of India. [paras 4, 6]
Writ Petition before High Court - Removal of defects - In view of
COVID-19 pandemic, defects pointed out by registry in the Petition ignored
which may be removed as and when COVID-19 subsides - Article 226 of Con-
stitution of India. [para 1]
Petition allowed
REPRESENTED BY : S/Shri Nripendra Mishra and Praveen Kumar
Mishra, Counsels, for the Petitioner.
[Order]. - The defects reported by Stamp Reporter are being ignored due
to prevailing Covid-19 infection. Counsel for the petitioner may remove the de-
fects as and when Covid-19 infection subsides.
2. The petitioner had a registration under the [Central] Goods and Ser-
vices Tax Act, 2017, which when the Assessing Authority cancelled on 19-1-2019
under Section 29(2)(c) of the [Central] Goods and Services Tax Act, 2017 (herein-
after referred to as the Act), the petitioner filed an application for the revocation
of the cancellation order. When, however, the application was rejected on
2-11-2019, the petitioner filed a First Appeal under Section 107 of the Act. Upon
the dismissal of the First Appeal on 31-12-2019, in the absence of Tribunal, the
instant writ petition was filed.
3. 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 sus-
tained now in view of the Central Goods and Services Tax (Removal of Difficul-
ties Order), 2020 issued under Section 172 of the Act.
4. Since the Learned Counsel for the petitioner read out the Gazette
Notification issued on 25-6-2020, the relevant portion of the notification 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

GST LAW TIMES  20th August 2020  45