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Petitioner Wins Right to Apply for GST Registration Revocation Under New Notification Despite Prior Appeal Rejection HC ruled on GST registration cancellation, finding the petitioner eligible to apply for revocation under the 31.03.2023 Notification covering ...
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Petitioner Wins Right to Apply for GST Registration Revocation Under New Notification Despite Prior Appeal Rejection
HC ruled on GST registration cancellation, finding the petitioner eligible to apply for revocation under the 31.03.2023 Notification covering cancellations up to 31.12.2022. The court disposed of the petition, allowing the petitioner to submit an application with potential justifications, despite previous appeal rejection due to delay.
Issues involved: Cancellation of GST registration, appeal rejection on grounds of delay, application for revocation of cancellation, conditions stipulated under Notification dated 31.03.2023.
The petitioner was aggrieved by the cancellation of GST registration as per the impugned order dated 13.08.2019. The appeal against this order was rejected due to delay. A new Notification dated 31.03.2023 was issued allowing those whose registration was cancelled on or before 31.12.2022 u/s 29(2)(b) or (c) of the CGST Act to apply for revocation of cancellation, subject to specified conditions, including the failure to apply within the given timeframe.
The learned counsel for the petitioner argued that the application for revocation under the Notification dated 31.03.2023 might not be entertained, citing a similar benefit extended earlier up to 13.08.2019. However, the Court noted that the new Notification clearly stated that all cancellations up to 31.12.2022 are eligible to apply, subject to the initial conditions mentioned. The petitioner was advised to submit an application as per the Notification, with the opportunity to provide justifications if the application is rejected.
Consequently, the Court disposed of the petition, granting the petitioner the liberty to file an application in accordance with the Notification dated 31.03.2023.
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