9911796707
TMI Blog2023 (4) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... he light of the Notification No. 03/2023-Central Tax, G.S.R. 246(E) issued vide Gazette Notification dated 31.03.2023 by the C.B.I.C, Department of Revenue, Ministry of Finance, Government of India. 3. Writ petition was preferred with the following prayer. (A) For quashing and setting aside the Order-in-Appeal No. 02/CGST/RAN/2023 dated 03.01.2023 (Annexure-7) passed by the Appellate Authority i.e. Additional Commissioner (Appeals), Central Goods & Service Tax, Ranchi whereby the appeal filed by the petitioner against the Order-in-Original dated 24.02.2022 (Annexure-2), has been rejected mainly on the ground that the petitioner has not filed the said appeal before the Appellate Authority, for revocation of cancelled of GST registration w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Registration is not revived, the payments shall be withheld by the employers of the petitioner and further the petitioner has already discharged its GST liabilities under CGST and SGST till the period September 2022, but unable to file its GST returns. In substance, petitioner seeks quashing of the impugned Order-in- Original and Order-in-Appeal, whereby the cancellation of GST registration stands affirmed. 4. Learned counsel for the petitioner submits that by virtue of the aforesaid Notification No. 03/2023, the registered person whose registration has been cancelled under Clause (b) or Clause (c) of sub-section (2) of Section 29 of the CGST Act on or before the 31st December 2022, may apply for revocation of cancellation of such reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file their returns within the time leading to cancellation of GST registration, as a result of which, their business has come to standstill. Therefore, petitioner may be allowed to approach the competent authority / proper officer for revocation of cancellation of registration within the time limit prescribed i.e. 30th June 2023 after following the laid down conditions. It is submitted that the instant notification also covers the case of those whose appeal have been rejected. 5. Learned counsel for the Respondent CGST submits that though counter affidavit could not be filed as instructions are awaited, but in view of the Notification No. 3/2023 dated 31.03.2023 issued by the C.B.I.C, petitioner may avail the opportunity to seek revocation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period specified in section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:- (a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June 2023; (b) the application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of such returns; (c) no further extension of time period for filing application for revocation of cancellation of registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 of the Act, but also those whose appeal against the order of cancellation of registration under Section 107 of the Act stood rejected or they failed to adhere to the time limit specified under sub-section (1) of Section 30 of the said Act to approach the Appellate Authority against the order rejecting application for revocation of cancellation of registration under section 107 of the Act. 9. The petitioner falls in the category of cases where the appeal preferred against the cancellation of GST registration has been rejected under Section 107(1) and (4) of CGST Act as time barred. However, since the provision is beneficial in nature and appears to ameliorate the difficulty faced by such registered persons whose GST registration stood can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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