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B. M. SHYAM PRASAD
Varadaraju Ravi Kumar – Appellant
Versus
Joint Commissioner of Central Tax Gst Appeals Traffic – Respondent
| Table of Content |
|---|
| 1. cancellation of gst registration details. (Para 1) |
| 2. petitioner's concerns over revocation application. (Para 2) |
| 3. court's interpretation of notification dated 31.03.2023. (Para 3) |
| 4. petition disposed with instructions for reapplication. (Para 4) |
ORDER :
1. The petitioner is aggrieved by the cancellation of GST registration vide one of the impugned orders dated 13.08.2019 [Annexure-C]. The petitioner's appeal as against this order is rejected admittedly on the ground of delay. Currently, Notification dated 31.03.2023 is issued enabling those whose registration is cancelled on or before 31.12.2022 under the provisions of Section 29 (2)(b) or (c) of the Central Goods and Services Tax Act, 2017 [CGST Act] to file an application for revocation of cancellation. The conditions stipulated to avail the benefit of this scheme are that the cancellation must be under the aforesaid provisions on or before 31.12.2022, and that the concerned should have failed to apply for revocation of cancellation within the time frame, and these are in addition to the other conditions.
2. Sri Karthik Shankarappa, the learned counsel for the petitioner, and Sri Jeevan J. Neeralgi, the learned
The cancellation of a GST registration can be quashed if the revocation application is timely and based on the correct service date, allowing the matter to be heard afresh.
The court affirms statutory provisions allowing extension for revocation after filing returns, emphasizing adherence to procedural norms.
Registered firms must comply with tax return submissions to maintain registration; proper notice must be given before cancellation, ensuring due process.
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