2024 (4) TMI 212

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....o avail the option under section 30 of the Central Goods and Services Tax Act, 2017 (in short, GST Act) for revocation of the cancellation of registration. 2. By way of the present writ application, the petitioner prays for the following reliefs before this Hon'ble Court: a. For issuance of an appropriate writ, order or direction for quashing and setting aside the order dated 07.06.2023 (Annexure-2), passed by the Respondent No. 3 by issuing Form GST REG-19, by which the GST Registration of the Petitioner has been cancelled for failure to furnish the returns for a continuous period of six months b. For issuance of any other direction(s), and / or any other relief(s) as this Hon'ble Court deems fit and proper in the fact....

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....he time 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 the such returns; c) no further extension of time period for filing application for revocation o....

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.... therefore, this Court may not grant any indulgence in the matter. 6. Section 39 of the GST Act provides that every registered person other than an input service distributor or a non-resident taxable person shall for every calendar month or part thereof furnish a return of inward and outward supply of goods and service. There are other requirements/ stipulations under section 39 which every registered person/Firm is required to comply. Section 45 provides a window to the registered person/Firm for restoration of the registration by allowing/furnishing of a final return within three months from the date of the cancellation or from the date of the order of cancellation whichever is later. Under section 30, any registered person whose regis....