9911796707
TMI Blog2023 (4) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... ellation of registration by the Appellate Authority. The petitioner had failed to comply with the provisions of Section 29 (2) (b) (c) of the CGST Act. However, it appears that C.B.I.C on the recommendation of GST Council in its 49th Meeting dated 18.02.2023, has issued the Notification No. 3/2023-Central Tax dated 31.03.2023 in the Extra Ordinary Gazette. Apparently, notification appears to be beneficial in nature as it provides a window of opportunity to all such registered persons whose registration were cancelled for non-compliance of the provisions of Section 29(2) (b) and (c) of CGST Act, 2017. Such registered persons may apply for revocation of cancellation of registration up to 30th June 2023, subject to filing of returns due upt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the order dated 17.02.2023 bearing reference no. C. No. CGST (A)-45/JSR/2022-23/334 (Annexure-6 hereto) whereby the appeal preferred by the petitioner against the orderin- original dated 12.05.2022 has been rejected. (b) For quashing the order dated 12.05.2022 bearing reference no. ZA200522006929R contained in Form GST REG-19 (Annexure- 3 hereto) whereby the GST Registration of the petitioner has been cancelled. (c) Upon quashing the aforesaid orders, for a direction upon the Respondents to restore / reviv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of Section 30 of the said Act. It is submitted that the petitioner is ready and willing to avail of this window of opportunity as the petitioner s business has come to standstill due to cancellation of registration. Therefore, writ petition may be disposed of with a direction upon the petitioner to invoke the beneficial provisions of Notification issued under section 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 autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eads as under: G.S.R. 246 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or (c) of sub-section (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, namel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 stood rejected or they failed to adhere to the time limit sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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