Home Case Index All Cases GST GST + HC GST - 2023 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 531 - HC - GSTRevocation of cancelled GST registration of petitioner - failure to file the returns for the past six months - SCN sent on petitioner's mail, was not replied - HELD THAT:- 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 12.01.2023, 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 [2022 (2) TMI 933 - MADRAS HIGH COURT] where the delay in revoking the cancelled GSTN registration was condoned. This Court is allowing the writ petition and the respondent is directed to restore the petitioner’s GST registration number - After restoration the petitioner is directed to file the returns and pay tax and penalty as per law - Petition allowed.
|