The Karnataka High Court directed the petitioner, Annadurai Muniswamyto file revocation application as per Central Board of Indirect Taxes and Customs (CBIC) Notification on cancellation of GST Registration on non-filing of tax returns.
The petitioner has filed the writ petition under Article 227 of the Constitution of India and called in question the second respondent’s, Superintendent of Central Tax, order cancelling the petitioner’s GST registration.
The Department issued a Notification No: 03/2023 to extend the time limit to apply for revocation of cancellation of GST registration.
Amnesty scheme has been provided for registered persons whose registrations have been cancelled on or before 31.12.2022 due to non-filing of returns. The registered persons may apply for revocation of cancellation of their registrations up to 30.06.2023 only after furnishing the returns due up to 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.
It has also been provided that no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.
The Court of Justice BM Shyam Prasad noted that “It is seen that this Notification dated 31.03.2023 enables a registered person, who seregistration has been cancelled under the provisions of Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 [CGST Act] on or before 31.12.2022 and who has not filed any application forrevocation of cancellation of such registration with in the specified time under Section 30 of the CGST Act,to file an application for revocation in terms of the specific procedure notified.”
The Bench further went on to note that the petitioner will have to make necessary application as provided for in the Central Board of Indirect Taxes and Customs (CBIC) Notification.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
