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TMI Blog2023 (4) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... ancellation of registration up to 30th June 2023, subject to filing of returns due upto the effective date of cancellation of registration and payment of any amount due as tax along with interest, penalty and late fee in respect of such returns. It is also made clear that no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. The Explanation to the notification also indicates that the notification shall cover not only those persons who failed to apply for revocation of cancellation of registration within the time specified in Section 30 of the Act, but also those whose appeal against the order of cancellation of registration under Section 107 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has not been filed despite time granted to the Respondent CGST, but learned counsel for the petitioner prays that writ petition can be disposed of in the 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 rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation of registration dated 24.02.2022 (Annexure-2), as due to cancellation of GST registration, the bills of the petitioner is stuck with its employers and till the 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 cancell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 148 of CGST Act, 2017 bearing No. 3/2023 intended to ameliorate the difficulties being faced by a class of registered persons who for one or the other reason could not 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (2) of section 29 of the said Act on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the notification also indicates that the notification shall cover not only those persons who failed to apply for revocation of cancellation of registration within the time specified in Section 30 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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