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2023 (8) TMI 1350 - MADRAS HIGH COURTCancellation of GST registration of petitioner - failure on the part of the petitioner to remit the admitted tax liability - HELD THAT:- This Court had earlier passed a detailed order in the case of Suguna Cutpiece Centre Vs. The Appellate Joint Commissioner of GST (ST) (GST) and another [2022 (2) TMI 933 - MADRAS HIGH COURT] whereby registrations were directed to be restored back. The Government had itself recognised the difficulties of assessees and had given a amensty scheme vide Notification No.03/2023 - Central Tax dated 31.03.2023. By virtue of the aforesaid scheme, assessee's registration whose registrations were cancelled before 31.12.2022 given a reprieve. As per the explanation of the notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in Section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under Section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under Sub-Section (1) of Section 30 of the said Act - the Scheme has been now extended up to 31.08.2023 vide Notification No.23/2023 – Central Tax, dated 17.07.2023. Although the scheme applies to those whose registrations were cancelled before 31.12.2022, the intention of the Government is to allow the registrants, whose registration have been revoked to revive their registration to carry on the business. Considering the fact that the benefit of the scheme is available for those, whose registrations were cancelled before 31.12.2022, Court is of the view that the benefit of the scheme should ensure to persons like petitioner also whose registrations was cancelled after the cut-off date. The Court is therefore inclined to dispose this writ petition by directing the petitioner to pay the arrears of tax together with interest before the cut off date on 31.08.2023 under Notification No.23/2023 – Central Tax, dated 17.07.2023 - petition disposed off.
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