Page 85 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] CUBICON BUILDING SERVICE PVT. LTD. v. STATE OF U.P. 19
2020 (40) G.S.T.L. 19 (All.)

IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD
Siddhartha Varma, J.
CUBICON BUILDING SERVICE PVT. LTD.
Versus
STATE OF U.P.
Writ Tax No. 161 of 2020, decided on 8-7-2020
GST Registration - Cancellation of - Revocation of cancellation order -
Limitation period - Computation of - Cancellation period when passed upto
12-6-2020, Limitation period of 30 days to be calculated from the date of service
of the said cancellation order or 31-8-2020 whichever is later in view of Central
Goods and Services Tax Act (Removal of Difficulties Order), 2020 issued un-
der Section 172 of Central Goods and Services Tax Act, 2017 - Impugned orders
passed by Respondents Nos. 3 & 4 set aside - Application filed by petitioner
for the revocation of cancellation order, dated 16-4-2019 to be decided in ac-
cordance with law within a period of 15 days from the date of production of a
copy of this order. [paras 4, 6]
Petition disposed of
REPRESENTED BY : Shri Naveen Chandra Gupta, Counsel, for the
Petitioner.
[Order]. - Written submissions filed today be kept on record.
2. The petitioner had a registration under the Goods and Services Tax
Act, 2017, which when the Assessing Authority cancelled on 16-4-2019 under
Section 29(2)(c) of the Goods and Services Tax Act, 2017 (hereinafter referred to
as ‘the Act’), the petitioner filed an application for the revocation of the cancella-
tion order. When, however, the application was rejected on 27-5-2019, the peti-
tioner filed a First Appeal under Section 107 of the Act. Upon the dismissal of the
First Appeal on 22-1-2020, 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 Act (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
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 Services
Tax (Removal of Difficulties) Order, 2020.
2. For the removal of difficulties, it is hereby clarified that 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
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
GST LAW TIMES  3rd September 2020  101