Revocation on Cancelled GST Registration can be applied by 30th June 2023 as per CBIC Notification: Jharkhand HC [Read Order]

In a recent case, the Jharkhand High Court held that the revocation of cancelled GST Registration can be applied by 30th June 2023 as per the Central Board of Indirect Taxes and Customs (CBIC) notification

Md. Naushad Alam, the petitioner filed the writ application to quash the Cancellation Order of GSTN vide reference number ZA2001200166711 dated 3.01.2020 passed by respondent no.4 Superintendent, CGST Urban Dhanbad concerning the show cause notice

The petitioner submitted that by 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 registration upto 30th June 2023 even if they failed to apply for revocation of cancellation of such registration within the time prescribed in Section 30 of the said Act.

 The registered person shall have to furnish their returns due up to the effective date of cancellation of registration and make 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.

It was submitted that the petitioner is ready and willing to avail this window of opportunity as the petitioner’s business has come to a standstill due to the cancellation of registration. T

The petitioner had failed to comply with the provisions of Section 29 (2) (b) (c) of the CGST Act. However, it appears that CBIC on the recommendation of GST Council in its 49th Meeting dated 18.02.2023, has issued Notification No. 3/2023-Central Tax dated 31.03.2023 in the Extra Ordinary Gazette.

It was evident that the notification appears to be beneficial in nature as it provides a window of opportunity to all such registered persons whose registration was cancelled for non-compliance with the provisions of Section 29(2) (b) and (c) of the Central Goods and Service Tax (CENTRAL GOODS AND SERVICE TAX (CGST) ACT, 2017) Act, 2017.

Such registered persons may apply for revocation or cancellation of registration up to 30th June 2023, subject to the filing of returns due up to the effective date of cancellation of registration and payment of any amount due as tax along with interest, penalty and late fee in respect of such returns.

A two-judge bench comprising Justice Rongon Mukhopadhyay and Justice Deepak Roshan observed that the petitioner falls in the first category of cases where the GST registration of the petitioner has been cancelled under section 29(2) of the CGST Act read with Rule 22 of CGST Rules.

“Since the provision is beneficial in nature and appears to ameliorate the difficulty faced by such registered persons whose GST registration stood cancelled, the writ petition is disposed of with a direction to the petitioner to approach the proper officer with an application for revocation of cancellation of registration by 30th June 2023, as per the Notification dated 31.03.2023 after complying with the conditions prescribed thereunder. “ the Court held.

To Read the full text of the Order CLICK HERE

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