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of <h1>Landmark Ruling: Section 148 CGST Act Offers Clear Path for Registration Certificate Restoration After Cancellation</h1> HC found that a notification under Section 148 of CGST Act provides a special procedure for revocation of registration cancellation. The petitioner was ... Cancellation of GST registration of petitioner - non-filing of Returns for a continuous period of six months - Notification dated 31.03.2023 - HELD THAT:- Clause (c) of the aforesaid Notification would apply to the facts of this case for which there is no dispute. As the Notification would indisputably apply to the facts of this case, the petitioner may approach the competent authority to avail the benefit of the Notification and seek revocation of the cancellation of registration - If the petitioner approaches the competent authority in light of the Notification dated 31.03.2023, the authority will take appropriate decision without booking any delay. Petition disposed off. 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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