In a recent decision, the Division Bench of Chief Justice Ujjal Bhuyan and Justice N. Tukaramji of Telangana High Court ordered to avail the remedy under the Central Board of Indirect Taxes and Customs (CBIC) notification issued on March 30, 2023, where it was stated that the application to file the revocation of Cancellation of Goods and Services Tax (GST) Registration can be done till June 30, 2023.
On the writ petition filed against the order cancelling the GST registration of the petitioner, subsequently the appeal upholding the same, the High Court ordered to follow the CBIC notification.
As per the Notification No. 03/2023–Central Tax, the registered person has a time till June 30th, 2023 to file an application to revoke the cancellation of GST registration after filing the returns.
According to the notification, a registered person whose registration was cancelled under clauses (b) or (c) of sub-section (2) of Section 29 of the Central Goods and Services Tax Act, 2017 (CGST Act), on or before the 31st day of December 2022 nevertheless who did not apply for the revocation of the cancellation may do so up until the 30th day of June 2023.
The Section 29 of the CGST Act deals with the cancellation of GST registration. It states that a registered person may apply to have his or her GST registration cancelled voluntarily or that the GST officer may do so if the officer determines that the registered person has violated any Central Goods and Services Tax Act provisions or has failed to file returns for a continuous period of six months.
Additionally, it states that the application for revocation must be submitted only after all returns due up to the effective date of registration cancellation have been submitted and all taxes, interest, penalties, and late fees associated with those returns have been paid.
The bench decided that the petitioner is free to seek the revocation or cancellation of the GST registration in accordance with the CBIC notification’s requirements.
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