Landmark Ruling: Section 148 CGST Act Offers Clear Path for Registration Certificate Restoration After Cancellation

HC found that a notification under Section 148 of CGST Act provides a special procedure for revocation of registration cancellation. The petitioner was directed to approach the competent authority for restoration of registration certificate, with the authority mandated to decide promptly. The petition was disposed of without commenting on substantive merits of the case.

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Issues involved:
Petition seeking relief for quashing orders cancelling registration certificate, challenging show cause notice, and restoring registration certificate.

Summary:

Cancellation of Registration:
The petitioner, a regular taxpayer holding a registration certificate, faced cancellation due to non-filing of returns for six months. The order of cancellation was challenged through an appeal under Section 107 of the Gujarat Goods and Services Tax Act, 2017, which was dismissed on grounds of being filed beyond the limitation period. The cancellation adversely affected the petitioner's business operations.

Notification under Central Goods and Services Tax Act:
In response to the cancellation based on non-filing of returns, the Assistant Government Pleader presented a notification dated 31.03.2023 issued under Section 148 of the Central Goods and Services Tax Act, 2017. The notification outlined a special procedure for revocation of cancellation for registered persons meeting specified criteria, including a deadline for application and conditions for filing.

Court Decision:
The Court noted that the notification applied to the case at hand. The petitioner was advised to approach the competent authority for revocation of the cancellation of registration in accordance with the notification's provisions. It was emphasized that if the petitioner took action promptly, the authority would make a decision without delay. The petition was disposed of without expressing any opinion on the case's merits.

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