Extension of time limit for application for revocation of cancellation of GST registration granted by Madras HC.

Madras High Court provided benefit of notification no. 03/2023-Central Tax dated 31.03.2023 granting extension of time limit for application for revocation of cancellation of registration even if registration was cancelled on 11.05.2023. Accordingly, directed to restore GST registration.

The petitioner is doing business and voluntarily registered under GST. The petitioner has filed returns, but due to financial crises they could not follow the filing of returns. The petitioner came to know that his registration was cancelled by the respondent from 11.05.2023 and therefore, the petitioner is not able to file the returns.

The contention of the petitioner is that the show cause notice, dated 26.04.2023, was issued and after issuing the show cause notice, the respondent has cancelled the registration. The contention of the petitioner is that the impugned order is bereft of any details. In the meanwhile, the respondent has issued amnesty scheme but the petitioner could not avail the benefit because of the cancellation of the registration of GST.

Conclusion 

Held that this Court has given its anxious consideration. It is seen from the records that the government has issued Notification No.03/2023~Central Tax dated 31.03.2023 and has extended the time up to 30.06.2023, but the extension is granted to taxpayers granting time on or before 31.12.2022. Unfortunately, the petitioner’s cancellation was on 11.05.2023, had it been prior to 31.12.2022 then the petitioner would have come within the time prescribed under the said notification. But the consideration for extension was pending during that period, hence this Court is of the considered that the petitioner is entitled to the benefit. Moreover, the issue is covered under the judgment of Tvl. Suguna Cut Piece’s case. 

Therefore, this Court is allowing the writ petition and the respondent is directed to restore the petitioner’s GST registration number.