Petition to Restore GST Registration Withdrawn, Petitioner Can Seek Restoration via Appellate Authority

The writ petition challenging the rejection of appeal against the cancellation of registration under the Central Goods and Service Tax Act, 2017 was withdrawn by the petitioner. The petitioner was granted permission to approach the Appellate Authority by a specified cut-off date for seeking restoration of registration. The writ petition was dismissed as withdrawn, with the petitioner granted liberty to pursue restoration through the Appellate Authority.

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Issues:
Challenge against cancellation of registration under Central Goods and Service Tax Act, 2017.

Analysis:
The writ petition challenged the rejection of appeal against the cancellation of registration under the Central Goods and Service Tax Act, 2017. The Central Board of Indirect Taxes, Customs issued an order providing for the cancellation of registration under specific situations outlined in the Act. These situations included contravention of Act provisions, failure to furnish returns, non-commencement of business, or obtaining registration through fraud. The proper officer was mandated to provide an opportunity of being heard before canceling registration. The Act also detailed the process for service of notice and the application for revocation of cancellation within a specified period.

The Central Government, on the recommendations of the Council, issued an Order to address difficulties faced by registered persons whose registration had been cancelled under specific clauses of the Act. The Order clarified the calculation of the period for filing an application for revocation of cancellation of registration. It specified that for those served notices under particular clauses and whose cancellation orders were passed up to a certain date, the later of the service date or a specified deadline would be considered. This Order aimed to remove obstacles and provide clarity in the process.

Subsequently, the Commercial Taxes and Registration Department of the Government of Tamil Nadu issued a notification in response to the Central Government's Order. In light of these developments, the petitioner filed a memo seeking to withdraw the writ petition and was granted permission to do so. The petitioner was also given liberty to approach the Appellate Authority by a specified cut-off date for seeking restoration of registration. The writ petition was dismissed as withdrawn, with the petitioner granted the mentioned liberty. Connected miscellaneous petitions were closed without any costs imposed.

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