Revocation of GST Registration Beyond Limitation Period can be Reapplied as per Latest GST Notification: Karnataka HC allows to File Revocation Application
The High Court of Karnataka allowed filing the revocation application since as per the latest GST notification on Revocation of GST registration, an application filed beyond the limitation period can be reapplied if the cancellation of the registration was made before 31.12.2022. Mr Anandkumar Ramdeo Singh, the petitioner filed the writ petition to quash the order made in the appeal...
The High Court of Karnataka allowed filing the revocation application since as per the latest GST notification on Revocation of GST registration, an application filed beyond the limitation period can be reapplied if the cancellation of the registration was made before 31.12.2022.
Mr Anandkumar Ramdeo Singh, the petitioner filed the writ petition to quash the order made in the appeal and direct declaring that the action of respondents herein in not considering the payment made by the petitioner and passing the impugned orders as highly arbitrary, illegal and without authority of law a contrary to the principles of natural justice (annexure-a and b).
The petitioner impugned the second respondent's order dated 11.07.2022 for cancellation of the GST registration under the provisions of Section 29 of the Central Goods and Services Tax Act, 2017 [CGST Act].
As per the above-said section the registration of GST would be cancelled or Suspended if the registration has been obtained using fraud, willful misstatement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
The petitioner subsequently filed an appeal under Section 112 of the CGST Act before the first respondent which was disposed of on the ground of limitation. The petitioner has not filed any application for revocation of the cancellation.
As per the notification dated 31.03.2023, for revocation of cancellation of the registration, if the cancellation is under the provisions of Section 29(2)(b) or ( c) of the CGST Act and such cancellation is before 31.12.2022, and an application for revocation is not filed then the person can be file application according to a special procedure.
A single judge bench comprising Mr Justice B M Shyam Prasad held that the petitioner will be entitled to apply according to the special procedure now notified since the cancellation of the petitioner’s GST registration was before 31.12.2022. The petition was disposed of with giving liberty to the petitioner to avail such remedy subject to all just exceptions.
To Read the full text of the Order CLICK HERE
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