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2023 (4) TMI 1123 - HC - GSTCancellation of registration of petitioner - cancellation on the ground that the petitioner did not file Goods and Service Tax returns - HELD THAT - It is observed that when the competent authority considers the issue of revocation of cancellation of petitioners GST registration under the aforesaid notification, the petitioners shall be entitled to lodge its claim for availment of Input Tax Credit in respect of the period from the cancellation of the registration till the registration is restored. Petition disposed off.
Issues:
The judgment involves the challenge to the cancellation of Goods and Services Tax (GST) registration of a partnership firm engaged in real estate projects due to non-filing of GST returns. The main issue is whether the cancellation of registration can be revoked based on a subsequent notification issued by the competent authority under the GST Act. Summary: The High Court of Gujarat heard the petition challenging the cancellation of GST registration of a partnership firm engaged in real estate projects for not filing GST returns. The cancellation order was dated 11.1.2022 but had an effect from 10.09.2021. During the hearing, it was brought to the court's attention that the competent authority had issued Notification No. 3/2023 dated 31.3.2023, which provided a mechanism for revoking cancellations based on non-filing of GST returns. The notification was deemed beneficial to the petitioners, and it was argued that the petitioners' case fell within the scope of the notification. Consequently, the court permitted the petitioner to apply to the competent authority for the benefits outlined in the notification dated 31.3.2023. Upon receiving such an application, the competent authority was directed to process it and extend the benefits of the notification to the petitioner. The court clarified that it did not express any opinion on the merits of either party's case. Additionally, the petitioner raised concerns about claiming Input Tax Credit for the period between the cancellation and restoration of GST registration. The court noted that the petitioners could claim Input Tax Credit for the said period once the competent authority considers revoking the cancellation of registration under the notification. Ultimately, the petition was disposed of with the above directions and observations, and direct service of the order was permitted.
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