Heard learned counsel for the parties. Petitioner is duly registered under the Goods and Services Tax Act, 2017 (for short ‘Act’). Petitioner was subjected to notice for cancellation of registration issued by the third respondent, Assistant Commissioner, Commercial Tax, Sector 4, Mathura, under Rule 22(1) of the Goods and Services Tax (GST Rules) for not filing returns for a continuous period of six months being in violation of section 29(2)(c) of the Act.

Pursuant thereof, by an ex parte order dated 14.01.2021, the registration certificate of the petitioner w.e.f. 14.01.2021, came to be cancelled. Petitioner preferred an application under section 30 of the Act, before the third respondent, assessing officer, for revoking the cancellation of registration. The application came to be rejected on the ground of limitation on 16.04.2021. Aggrieved, petitioner preferred an appeal before the second respondent, Additional Commissioner, Grade-2 (Appeals), Commercial Tax, Judicial Division, Mathura, which came to be rejected vide order dated 26.07.2021, affirming the order of the assessing authority.

Learned counsel for the petitioner has assailed the impugned order on merit, inter alia, contending that the order has been passed on extraneous ground for which the petitioner was not subjected to notice though the revocation application was rejected on the ground of limitation. It is further submitted that Government of India, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs vide Notification No. 34/2021-Central Tax, dated 29 August 2021, has extended the period of limitation providing that if an application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act falls during the period from the Ist day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended upto the 30th day of September, 2021.

In view thereof, it is urged by learned counsel for the respondents that petitioner may file a fresh application pursuant to the aforenoted notification for revoking the cancellation of registration order dated 14.01.2021.

The apprehension of the learned counsel for the petitioner is that in the event such an application is filed before the third respondent, the assessing authority, in all probability may be influenced by the impugned appellate order passed by the second respondent, Additional Commissioner, (Appeals).

Learned Standing Counsel submits that in the event such an application is filed under section 30 of the Act, pursuant to the notification dated 29 August, 2021, the third respondent shall consider and decide the application on merit without being influenced by the impugned appellate order.

In view thereof, on consent, it is provided that petitioner would file an application under section 30 of the Act for revocation in terms of the notification before the third respondent. In the event, such an application is filed, the third respondent shall consider and decide the same on merits, by a reasoned and speaking order, without being influenced by the observation made/returned by the second respondent noted in the impugned order dated 26.07.2021.

It is clarified that the appellate order shall abide by the order to be passed by the third respondent, Assistant Commissioner, Commercial Tax, Sector 4, Mathura.

In view thereof, the writ petition is disposed of .