2023 (4) TMI 588 - HC - GST

Cancellation of GST registration of petitioner - grant of amnesty scheme - time limitation - HELD THAT - Since the order of cancellation in this case is 14.09.2022, the scheme will be applicable to the petitioner subject to satisfaction of all conditions set out thereunder. Hence, and rightly learned counsel for the petitioner prefers to approach the authority seeking Amnesty. The writ petition is closed.

Summary

Issues involved: Challenge to order cancelling registration u/s Central Goods and Services Tax Act, 2017, applicability of scheme of Amnesty for cancelled registrations.

Summary:
1. The petitioner challenged an order cancelling registration u/s Central Goods and Services Tax Act, 2017. The petitioner had approached the appellate authority but due to a delay in filing the appeal, it was withdrawn. The petitioner then filed a writ petition in the High Court.

2. A Notification was issued by the Department of Revenue, Government of India, granting a scheme of Amnesty for all assessees whose registrations were cancelled before 31.12.2022. This scheme allowed for revocation of cancellation of registration under certain conditions until 30th June, 2023.

3. The High Court noted that since the cancellation order was dated 14.09.2022, the Amnesty scheme would be applicable to the petitioner if all conditions were met. The petitioner decided to approach the authority seeking Amnesty, and the writ petition was closed with liberty, with no costs imposed.