2023 (6) TMI 92 - HC - GST

Cancellation of GST registration of petitioner - applicability of Notification dated 31.03.2023 - HELD THAT - It is seen that this Notification dated 31.03.2023 enables a registered person, whose registration has been cancelled under the provisions of Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 CGST Act on or before 31.12.2022 and who has not filed any application for revocation of cancellation of such registration within the specified time under Section 30 of the CGST Act, to file an application for revocation in terms of the specific procedure notified. In these circumstances, the petitioner will have to make necessary application as provided for in the aforesaid notification. Petition disposed off.

Summary

The Karnataka High Court judgment addressed the cancellation of the petitioner's GST registration. The court referred to a notification allowing for revocation of cancellation under specific conditions. The petitioner was directed to follow the procedure outlined in the notification for revocation. The petition was disposed of with liberty to make the necessary application.