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2023 (4) TMI 862 - HC - GSTCancellation of GST registration of petitioner - failure to adhere to the time limit specified under sub-section (1) of Section 30 of the said Act - HELD THAT - The petitioner approached this court against the affirmation of the order of cancellation of registration by the Appellate Authority. The petitioner had failed to comply with the provisions of Section 29 (2) (b) (c) of the CGST Act. However, it appears that C.B.I.C on the recommendation of GST Council in its 49th Meeting dated 18.02.2023, has issued the Notification No. 3/2023-Central Tax dated 31.03.2023 in the Extra Ordinary Gazette. Apparently, notification appears to be beneficial in nature as it provides a window of opportunity to all such registered persons whose registration were cancelled for non-compliance of the provisions of Section 29(2) (b) and (c) of CGST Act, 2017. Such registered persons may apply for revocation of cancellation of registration up to 30th June 2023, subject to filing of returns due upto the effective date of cancellation of registration and payment of any amount due as tax along with interest, penalty and late fee in respect of such returns. It is also made clear that no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases - The petitioner falls in the category of cases where the appeal preferred against the cancellation of GST registration has been rejected under Section 107(1) and (4) of CGST Act as time barred. However, since the provision is beneficial in nature and appears to ameliorate the difficulty faced by such registered persons whose GST registration stood cancelled, the writ petition is disposed of with a direction to the petitioner to approach the proper officer with an application for revocation of cancellation of registration by 30th June 2023, as per the Notification dated 31.03.2023 after complying with the conditions prescribed thereunder. Petition disposed off.
Issues involved:
The issues involved in the judgment are the quashing of orders related to the cancellation of GST registration and seeking direction for restoration of registration based on Notification No. 03/2023-Central Tax. Quashing of Orders: The petitioner sought to quash the order rejecting the appeal against the original order dated 12.05.2022 and the order cancelling GST registration dated 12.05.2022. The petitioner aimed for restoration of GST registration, challenging the cancellation affirmed in the Order-in-Original and Order-in-Appeal. Notification No. 03/2023-Central Tax: The petitioner relied on Notification No. 03/2023, which allowed registered persons whose registration was cancelled under specific clauses of Section 29 of the CGST Act before 31st December 2022 to apply for revocation of cancellation until 30th June 2023. The notification required filing of due returns, payment of taxes, interest, penalty, and late fees. It also covered cases where appeals against cancellation were rejected. Court's Decision: The court considered the petitioner's case where the appeal against cancellation was rejected as time-barred under Section 107(1) and (4) of the CGST Act. Despite this, the court found the notification beneficial and directed the petitioner to apply for revocation of cancellation by 30th June 2023, following the conditions specified in the notification. The court clarified that the impugned orders would not hinder the consideration of the revocation application. The writ petition was disposed of accordingly.
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