TaxTMI 
TaxTMI 
2023 (4) TMI 342
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....e light of the Notification No. 03/2023-Central Tax, G.S.R. 246(E) issued vide Gazette Notification dated 31.03.2023 by the C.B.I.C, Department of Revenue, Ministry of Finance, Government of India. 3. Writ petition was preferred with the following prayer. (A) For quashing and setting aside the Order-in-Appeal No. 02/CGST/RAN/2023 dated 03.01.2023 (Annexure-7) passed by the Appellate Authority i.e. Additional Commissioner (Appeals), Central Goods & Service Tax, Ranchi whereby the appeal filed by the petitioner against the Order-in-Original dated 24.02.2022 (Annexure-2), has been rejected mainly on the ground that the petitioner has not filed the said appeal before the Appellate Authority, for revocation of cancelled of GST registration wi....
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....ST Registration is not revived, the payments shall be withheld by the employers of the petitioner and further the petitioner has already discharged its GST liabilities under CGST and SGST till the period September 2022, but unable to file its GST returns. In substance, petitioner seeks quashing of the impugned Order-in- Original and Order-in-Appeal, whereby the cancellation of GST registration stands affirmed. 4. Learned counsel for the petitioner submits that by virtue of the aforesaid Notification No. 03/2023, the registered person whose registration has been cancelled under Clause (b) or Clause (c) of sub-section (2) of Section 29 of the CGST Act on or before the 31st December 2022, may apply for revocation of cancellation of such regi....
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....ile their returns within the time leading to cancellation of GST registration, as a result of which, their business has come to standstill. Therefore, petitioner may be allowed to approach the competent authority / proper officer for revocation of cancellation of registration within the time limit prescribed i.e. 30th June 2023 after following the laid down conditions. It is submitted that the instant notification also covers the case of those whose appeal have been rejected. 5. Learned counsel for the Respondent CGST submits that though counter affidavit could not be filed as instructions are awaited, but in view of the Notification No. 3/2023 dated 31.03.2023 issued by the C.B.I.C, petitioner may avail the opportunity to seek revocation ....
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.... period specified in section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:- (a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June 2023; (b) the application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of such returns; (c) no further extension of time period for filing application for revocation of cancellation of registration....