GST registration restoration allowed under extended time limit in Notification No. 03/2023-Central Tax for revocation requests.

A cancelled GST registration was held capable of restoration where Notification No. 03/2023-Central Tax dated 31.03.2023 extended the relevant time limit and that extension could be applied beneficially on the facts. The cancellation had occurred on 12.01.2023, but the extended period was treated as available for revocation or restoration in light of an earlier decision on similar cancellation and revocation issues. The petitioner was therefore found entitled to the benefit of the extended time limit and consequent restoration of the registration.

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Issues: Whether the petitioner was entitled to restoration of the cancelled GST registration in view of Notification No. 03/2023-Central Tax dated 31.03.2023 and the related time extension.

Analysis: The cancellation had occurred on 12.01.2023, but the Court found that the time limit extended by Notification No. 03/2023-Central Tax dated 31.03.2023 could still be applied beneficially in the facts of the case. The Court also noted that the matter was covered by an earlier decision dealing with similar cancellation and revocation issues. On that basis, the petitioner was held entitled to the benefit of the extended time and consequent restoration of registration.

Conclusion: The petitioner was entitled to restoration of the cancelled GST registration.

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