2023 (9) TMI 338 - HC - GST

Cancellation of GST registration - appeal under Section 112 of the CGST Act disposed off on the ground of limitation - HELD THAT - The petitioner has not filed any application for revocation of the cancellation. Presently, the notification dated 31.03.2023 is issued providing for revocation of cancellation of the registration. If the cancellation is under the provisions of Section 29(2)(b) or ( c) of the CGST Act and such cancellation is before 31.12.2022, and an application for revocation is not filed, it is submitted that in terms of this notification the petitioner will be entitled to file an application according to the special procedure now notified. The petition stands disposed of with liberty to the petitioner to avail such remedy subject to all just exceptions.

Summary

The High Court of Karnataka upheld the cancellation of GST registration due to a missed appeal deadline. A new notification allows the petitioner to apply for revocation under specific conditions before 31.12.2022. The petition is disposed of with liberty for the petitioner to seek remedy accordingly.