Court No. - 70 Case :- WRIT TAX No. - 161 of 2020 Petitioner :- M/S Cubicon Building Service Private Limited Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Naveen Chandra Gupta Counsel for Respondent :- C.S.C. Hon'ble Siddhartha Varma,J. Written submissions filed today be kept on record. petitioner had registration under Goods and Services Tax Act, 2017, which when Assessing Authority cancelled on 16.4.2019 under Section 29(2)(c) of Goods and Services Tax Act, 2017(hereinafter referred to as 'the Act), petitioner filed application for revocation of cancellation order. When, however, application was rejected on 27.5.2019, petitioner filed First Appeal under Section 107 of Act. Upon dismissal of First Appeal on 22.1.2020, in absence of Tribunal, instant writ petition was filed. contention of learned counsel for petitioner is that orders of Assessing Authority and of First Appellate Court cannot be sustained now in view of Central Goods and Services Act (Removal of Difficulties Order), 2020 issued under Section 172 of Act. Since learned counsel for petitioner read out Gazette Notification issued on 25.6.2020, relevant portion of notification is being reproduced here as under:- "NOW, THEREFORE, in exercise of powers conferred by section 172 of Central Goods and Services Tax Act, 2017, Central Government, on recommendations of Council, hereby makes following Order, to remove difficulties, namely:- 1. Short title.- This Order may be called Central Goods and Services Tax (Removal of Difficulties) Order, 2020. 2. For removal of difficulties, it is hereby clarified that for purpose of calculating period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 in 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, later of following dates shall be considered:- a) Date of service of said cancellation order; or b) 31st day of August, 2020." Learned Standing Counsel did not dispute that Gazette Notification. Under such circumstances, orders dated 27.5.2019 passed by respondent no. 4 and 22.1.2020 passed by respondent no. 3 are set aside. application dated 10.5.2019 which was filed by petitioner for revocation of cancellation order dated 16.4.2019 shall now be decided in accordance with law within period of 15 days from date of production of copy of this order. Authority concerned may verify correctness of this order from Official Website of High Court, Allahabad, if certified copy is not submitted. writ petition is disposed of. Order Date :- 8.7.2020 PK Cubicon Building Service Private Limited v. State Of U.P. And 3 Other