Submit a request to revoke a GST registration in accordance with a CBIC notification: HC
Fact and issue of the case
The petitioner has called in question the second respondent’s order dated 25.01.2022 canceling the petitioner’s GST registration, and the appellate Court – the first respondent’s order dated 04.01.2023 in Appeal No.12/ACD- I/GSTS/2023. Ms. Preetha Mahadevan, the learned counsel for the respondents, places on record a copy of the Notification dated 31.03.2023
Observation of the court
It is seen that this Notification dated 31.03.2023 enables a registered person, whose registration has been canceled 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
Hence, the petition stands disposed of with just liberty in this regard
In the result, appeal of the assessee is allowed and ruled in favour of the assessee
You must log in to post a comment.