2023 (9) TMI 503 - HC - GST

GST Registration Cancellation Challenge Succeeds: Petitioner Wins Right to Revoke Registration Under Notification 3/2023 Without Penalty

Sharreth Vasudevan Indiradevi Versus The Assistant Commissioner (ST)

HC allowed petitioner's challenge to GST registration cancellation. Court extended benefits of Notification No.3/2023 - Central Tax, permitting ... Cancellation of registration of the petitioner with retrospective effect - HELD THAT:- The benefit of Notification No.03/2023 – Central Tax bearing reference G.S.R.246(E) dated 31.03.2023, as extended by Notification No.23/2023 – Central Tax dated 17.07.2023 was conferred to an assessees/registrants was cancelled prior to 31.12.2022 - there are no reason to differ. The benefit which has been conferred under Notification No.03/23 – Central Tax bearing reference G.S.R.246(E) dated 31.03.2023 which was extended by Notification No.23/2023 – Central Tax dated 17.07.2023 can be extended to the petitioner. The benefit has been now extended upto 31.08.2023. This writ petition is therefore disposed of by directing the petitioner to work out the remedy in terms of the above mentioned Notification as amended by G.O.Ms.No.03/2023 – Central Tax dated 31.03.2023. Issues involved: Cancellation of registration u/s GST REG-19 with retrospective effect, applicability of Notification No.3/2023 - Central Tax, benefit of revocation of cancellation, extension of time period for filing application for revocation.Cancellation of registration u/s GST REG-19: The petitioner challenged the impugned order dated 15.02.2023, canceling their registration with retrospective effect from 30.11.2022. The Government issued Notification No.3/2023 - Central Tax, granting benefits to registrants/assessees whose registrations were canceled before 31.12.2022. The petitioner sought revocation of the cancellation in line with the conditions specified in the notification.Applicability of Notification No.3/2023 - Central Tax: The Court considered a similar case where the benefits of the said notification were extended to an assessee whose registration was canceled before 31.12.2022. The Court found no reason to differ and extended the same benefit to the petitioner. The benefit was further extended up to 31.08.2023, providing an opportunity for the petitioner to avail themselves of the remedy.Benefit of revocation of cancellation: The Court disposed of the writ petition by directing the petitioner to avail themselves of the remedy as per the provisions of Notification No.3/2023 - Central Tax, as amended by G.O.Ms.No.03/2023. The petitioner was granted the liberty to work out the remedy in accordance with the mentioned notifications, without incurring any costs. The connected writ miscellaneous petitions were closed accordingly.