GST cancellation revocation relief extends to pre-31.12.2022 cancellations under the revised notification framework.

A GST registrant whose cancellation took retrospective effect before 31.12.2022 was treated as within the scope of the notification framework extending the time to seek revocation. The later notification also enlarged the period for applying for revocation, so the registrant could pursue the statutory remedy subject to the prescribed conditions. The petitioner was therefore permitted to work out revocation under the applicable notification regime.

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Issues: Whether the petitioner, whose GST registration had been cancelled with retrospective effect before 31.12.2022, could be extended the benefit of the notification enlarging the time to seek revocation of cancellation.

Analysis: The cancellation order was covered by the notification conferring benefit on registrants whose registrations had been cancelled before 31.12.2022. The time limit for applying for revocation had also been extended by the subsequent notification. In these circumstances, the petitioner was held entitled to invoke the benefit of the notification framework and to pursue the statutory remedy for revocation on compliance with the prescribed conditions.

Conclusion: The petitioner was permitted to work out the remedy under the applicable notification regime.

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