Assessee should approach Dept. to avail Benefit of Notification for GST Registration Revocation: HC

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  • Last Updated on 23 May, 2023

GST Registration Revocation

Case Details: Radhe Packaging v. Union of India - [2023] 150 341 (Gujarat)

Judiciary and Counsel Details

    • N. V. Anjaria & Devan M. Desai, JJ.
    • Kuntal A. Parikh for the Petitioner.

Facts of the Case

The department issued show cause notice to the petitioner proposing cancellation of GST registration. It submitted reply which was not accepted and the order of cancellation of registration was passed as there was failure to furnish returns for a continuous period of six months.

It filed petition to set aside order whereby registration was cancelled on ground that returns furnished by petitioner under section 39 were with incomplete details and there was failure to furnish returns for a continuous period of six months.

High Court Held

The Honorable High Court noted that as per Notification No. 03/2023-CT, dated 31.03.2023, any registered person, whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 on or before 31.12.2022, and who failed to apply for revocation of cancellation of such registration within time period specified in section 30, shall follow special procedure in order to apply for revocation of cancellation of such registration.

In the instant case, this notification would indisputably apply and therefore, it was held that petitioner should approach competent authority to avail benefit of Notification and seek revocation of cancellation of registration.

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