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2023 (9) TMI 226 - HC - GSTCancellation of GST registration of petitioner - appeal rejected on the ground of delay - HELD THAT - This Court must opine that, on reading of the Notification dated 31.03.2023, the apprehension is not well founded because insofar as the period contemplated, the Notification reads that all those whose registration is cancelled on or before 31.12.2022 may apply subject to certain conditions, including the conditions first mentioned. The petitioner must first submit an application as contemplated under the aforesaid Notification, and the concerned must offer reasons to justify rejection of the application, even if it could be rejected. The petition stands disposed of reserving liberty to the petitioner to file application in terms of the Notification dated 31.03.2023.
Issues involved:
Cancellation of GST registration, appeal rejection on grounds of delay, application for revocation of cancellation, conditions stipulated under Notification dated 31.03.2023. The petitioner was aggrieved by the cancellation of GST registration as per the impugned order dated 13.08.2019. The appeal against this order was rejected due to delay. A new Notification dated 31.03.2023 was issued allowing those whose registration was cancelled on or before 31.12.2022 u/s 29(2)(b) or (c) of the CGST Act to apply for revocation of cancellation, subject to specified conditions, including the failure to apply within the given timeframe. The learned counsel for the petitioner argued that the application for revocation under the Notification dated 31.03.2023 might not be entertained, citing a similar benefit extended earlier up to 13.08.2019. However, the Court noted that the new Notification clearly stated that all cancellations up to 31.12.2022 are eligible to apply, subject to the initial conditions mentioned. The petitioner was advised to submit an application as per the Notification, with the opportunity to provide justifications if the application is rejected. Consequently, the Court disposed of the petition, granting the petitioner the liberty to file an application in accordance with the Notification dated 31.03.2023.
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