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I. HIGH COURT
87 Sakthi Fashions vs. Appellate Authority / Additional Commissioner of GST(Appeals-II), Chennai
2024 (80) G.S.T.L 84 (Mad.)
Date of Order: 12th September, 2023
Time period from the application for revocation till the date of rejection shall be excluded while computing the limitation period as per section 107 of CGST Act, 2017 when an appeal is preferred against such order for cancellation of registration.
FACTS
The place of business of the petitioner was inspected and after verification of records, an SCN was issued for cancellation of registration. On failure to respond to the SCN, an Order-in-Original dated 6th February, 2023 was passed for cancellation of registration. Being aggrieved by the order, an application for revocation of cancelled registration was filed on 16th February, 2023 under section 30 of the CGST Act. Thereafter, another SCN was issued on 27th February, 2023. However, the petitioner failed to reply to the same and hence application for revocation of cancelled registration was rejected on 14th March, 2023. Further, an appeal against Order-in-Original was filed on 14th July, 2023 with a delay
