2023 (4) TMI 703 - HC - GST

Cancellation of GST registration of petitioner - cancellation on the ground that the returns furnished by the petitioner under Section 39 of the Central Goods and Services Tax Act, 2017 were with incomplete details and that there was failure to furnish returns for a continuous period of six months - Notification dated 31.03.2023 issued under Section 148 of the Central Goods and Service Tax Act, 2017 - HELD THAT - Clause (c) of the aforesaid Notification would apply to the facts of this case for which there is no dispute, holding that no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. As the Notification would indisputably apply to the facts of this case, the petitioner may approach the competent authority to avail the benefit of the Notification and seek revocation of the cancellation of registration - If the petitioner approaches the competent authority in light of the Notification dated 31.03.2023, the authority will take appropriate decision without booking any delay. Petition disposed off.

Summary

Issues:
The issues involved in the judgment are the cancellation of registration under the Gujarat Goods and Services Tax Act, 2017, based on incomplete details in returns and failure to furnish returns for a continuous period of six months.

Cancellation of Registration:
The petitioner sought to set aside the order dated 10.09.2022 canceling their registration under the Gujarat Goods and Services Tax Act, 2017. The show-cause notice preceding the cancellation mentioned incomplete details in returns and failure to file returns for six months. The order of cancellation was based on the grounds that the petitioner had not filed GST returns for more than six months and had not responded by filing such returns. The petitioner's reply to the show-cause notice was not accepted, leading to the cancellation of registration.

Contention and Response:
During the hearing, the petitioner highlighted details showing that returns were filed before the cancellation. They argued that after the cancellation, returns could not be filed due to the absence of a registration number. In response, the Assistant Government Pleader produced a notification issued under Section 148 of the Central Goods and Service Tax Act, 2017, specifying procedures for revocation of cancellation of registration for those who failed to apply within the specified time period.

Notification and Revocation:
The notification issued on 31.03.2023 outlined a special procedure for revocation of cancellation of registration for those who had not applied within the specified time frame. It required applicants to file for revocation after furnishing due returns and making necessary payments. The notification was deemed applicable to the case at hand, and the petitioner was advised to approach the competent authority for revocation of the cancellation based on the notification's provisions.

Disposition of the Petition:
The court disposed of the petition without expressing any opinion on the case's merits. It directed the petitioner to avail the benefits of the notification by approaching the competent authority for revocation of the cancellation of registration. The authority was instructed to make a prompt decision without unnecessary delays based on the petitioner's application in accordance with the notification dated 31.03.2023.