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260 GST LAW TIMES [ Vol. 39
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 Ser-
vices Tax (Removal of Difficulties) Order, 2020.
2. For the removal of difficulties, it is hereby clarified that for the pur-
pose of calculating the period of thirty days for filing application for
revocation of cancellation of registration under sub-section (1) of sec-
tion 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.”
5. Learned Standing Counsel did not dispute that the Gazette Notifica-
tion.
6. Under such circumstances, the orders dated 2-11-2019 passed by the
Assistant Commissioner, Sector-8, Jhansi and 31-12-2019 passed by the Addition-
al Commissioner Grade-2 (Appeals) 1st Commercial Tax, Jhansi, are set aside.
The application dated 19-10-2019 which was filed by the petitioner for the revo-
cation of the cancellation order dated 19-1-2019 shall now be decided in accord-
ance with law within a period of 15 days from the date of production of a copy of
this order.
7. The Authority concerned may verify the correctness of this order
from the Official Website of the High Court, Allahabad, if a certified copy is not
submitted.
8. The writ petition is disposed of.
_______

2020 (39) G.S.T.L. 260 (Mad.)

IN THE HIGH COURT OF JUDICATURE AT MADRAS
[MADURAI BENCH]
C. Saravanan, J.
K.M. TILES
Versus
STATE TAX OFFICER, TIRUNELVELI
W.P. (MD) Nos. 7055 & 6492 of 2020, decided on 29-6-2020
Interest - Adjustment of Transitional Credit - Revenue by its order
dated 24-6-2020 has accepted petitioner’s claim of refund of amount denied to
them as Transitional Credit - Since said amount has already been adjusted by
petitioner against their GST liability, there is no question of levy of any inter-
est - Section 50 of Central Goods and Services Tax Act, 2017/Tamil Nadu
Goods and Services Tax Act, 2017 - Article 226 of Constitution of India. [paras
4, 5]
Petition allowed
GST LAW TIMES  20th August 2020  46