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AARCITY BUILDERS PRIVATE LIMITED AND OTHERS vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

AJAY TEWARI
PANKAJ JAIN
Pet. Counsel
Sandeep Goyal
Saurabh Kapoor
P.l.verma
Res. Counsel
T.k. Joshi
Ajay Kalra
Sourabh Goel

Petitioner / Applicant

AARCITY BUILDERS PRIVATE LIMITED AND OTHERS
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Dec 9, 2021
Order No.

CWP-19029-2021, CWP-19032-2021, CWP-19426-2021,CWP-23034-2021

Citation

2021(12) TAXREPLY 4924
Original Order
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ORDER

1. By this batch of petitions, the petitioners have complained that their applications for revocation of cancellation of registration are not being considered/rejected on the ground that they have not been made within the time prescribed under Section 30 of the Central Goods and Services Tax, Act 2017 (for short CGST Act). 2. Facts are taken from CWP-19029-2021 (which is one of the cases wherein the application is not being considered). As mentioned above in some cases the application has been rejected, but since the issue remains the same, we would be deciding that in the context of the present case. 3. The order cancelling the registration was made on 19.07.2019 (Annexure P-3) w.e.f. 01.02.2018 on the ground that the petitioner had failed to file six monthly returns. Thereafter, the respondents themselves realized that GST being a new Act and the taxpayers are not familiar with the procedure and introduced various Amnesty Schemes for waiver of penalty or late fee or even e....

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