HC permits GST Revocation Registration pursuant to a notification from March 31, 2023
Fact and issue of the case
Heard Mr. M.Naga Deepak, learned counsel for the petitioner and Mr. Dominic Fernandes, learned counsel for the respondents.
This writ petition has been filed assailing the order dated 25.01.2021 passed by respondent No.1 cancelling the Goods and Services Tax (GST) registration of the petitioner as well as the order-in-appeal dated 28.12.2022 passed by respondent No.2 dismissing the appeal filed by the petitioner against the order of cancellation of registration.
Issue raised in this writ petition is no more res integra. As a matter of fact, following a series of decisions of this court, notification dated 31.03.2023 has been issued by the Central Board of Indirect Taxes and Customs which reads as follows:
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 clause (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, namely-
the registered person may apply for revocation of cancellation of such registration upto the 30thday of June, 2023;
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 the such returns;
no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.
For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of the said Act.
Observation of the court
In view of the aforesaid notification, it will be open to the petitioner to apply for revocation of cancellation of GST registration where after respondent No.1 shall do the needful in terms of the aforesaid notification. In the meanwhile, petitioner shall file the due returns in terms of the aforesaid notification.
This disposes of the writ petition. Miscellaneous applications pending, if any, shall stand closed.
However, there shall be no order as to costs.
In the result, appeal of the assessee is allowed and ruled in favour of the assessee