In the case of M/S Versatile Construction Versus State of U.P. and 4 others the petitioner filed a writ petition in Allahabad High Court.
The petitioner had a registration under the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled under Section 29(2)(c) of the Goods and Services Tax Act, 2017, the petitioner filed an application for the revocation of the cancellation order. When, however, the application was rejected, 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 present writ petition was filed in Allahabad HC.
The petitioner contended that the orders of the Assessing Authority and of the First Appellate Authority cannot be sustained now in view of the Central Goods and Services Act (Removal of Difficulties Order), 2020 issued under Section 172 of the Act.
The Gazette Notification issued on 25.6.2020, the relevant portion of the notification is 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 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.
The Allahabad HC ordered in order dated 07/07/2020 that the orders passed by the Assistant Commissioner and the Additional Commissioner Grade -2 (Appeal) 1st Commercial Tax, Jhansi, are set aside. The application dated 19.10.2019 which was filed by the petitioner for the revocation of the cancellation order dated 19.1.2019 shall now be decided in accordance with law within a period of 15 days from the date of production of a copy of this order. The writ petition is disposed thereof.