2024 (4) TMI 1167 - HC - GST

Revocation of cancellation of registration was extended upto 31.08.2023 vide N/N. 23/2023-Central Tax, dated 17.07.2023 - amnesty scheme granted in N/N. 03/2023-Central Tax, dated 31.03.2023 - HELD THAT - It is noticed that even after issuance of N/N. 23/2023-Central Tax, dated 17.07.2023, the benefit has been extended to the petitioner in the case of M/S. ACTIVE PEST CONTROL, REP BY ITS PROPRIETOR, MR. R. SHANTHAKUMAR VERSUS THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, THE ASSISTANT COMMISSIONER, CHENNAI 2023 (8) TMI 1350 - MADRAS HIGH COURT where it was held that ' The above Scheme has been now extended up to 31.08.2023 vide Notification No. 23/2023 Central Tax, dated 17.07.2023. Although the above scheme applies to those whose registrations were cancelled before 31.12.2022, the intention of the Government is to allow the registrants, whose registration have been revoked to revive their registration to carry on the business.' This Writ Petition is allowed subject to the petitioner complying with the requirements of terms in the case of Tvl. Suguna Cutpiece Centre 2022 (2) TMI 933 - MADRAS HIGH COURT .

Summary

The High Court of Madras allowed the Writ Petition challenging the cancellation of GST Registration, citing a previous court decision and an amnesty scheme. The Government Advocate argued the petition was belated, but the court granted relief to the petitioner based on the extension of the amnesty scheme. The petitioner must comply with specified terms.