Landmark GST Amnesty Scheme Validates Registration Reinstatement for Cancelled Registrations Before December 31, 2022

HC upheld applicability of Amnesty scheme for GST registration cancellation issued before 31.12.2022. Petitioner granted liberty to approach tax authority under scheme's conditions. Writ petition closed without costs, allowing potential reinstatement of cancelled registration through specified administrative process.

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Issues involved: Challenge to order cancelling registration u/s Central Goods and Services Tax Act, 2017, applicability of scheme of Amnesty for cancelled registrations.

Summary:
1. The petitioner challenged an order cancelling registration u/s Central Goods and Services Tax Act, 2017. The petitioner had approached the appellate authority but due to a delay in filing the appeal, it was withdrawn. The petitioner then filed a writ petition in the High Court.

2. A Notification was issued by the Department of Revenue, Government of India, granting a scheme of Amnesty for all assessees whose registrations were cancelled before 31.12.2022. This scheme allowed for revocation of cancellation of registration under certain conditions until 30th June, 2023.

3. The High Court noted that since the cancellation order was dated 14.09.2022, the Amnesty scheme would be applicable to the petitioner if all conditions were met. The petitioner decided to approach the authority seeking Amnesty, and the writ petition was closed with liberty, with no costs imposed.

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