TMI Blog2023 (6) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... pply for revocation of cancellation of registration up to 30th June 2023, subject to filing of returns due upto the effective date of cancellation of registration and payment of any amount due as tax along with interest, penalty and late fee in respect of such returns. It is also made clear that no further window or extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. The Explanation to the notification also indicates that the notification shall cover not only those persons who failed to apply for revocation of cancellation of registration within the time specified in Section 30 of the Act, but also those whose appeal against the order of cancellation of registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Tax, G.S.R. 246(E) issued vide Gazette Notification dated 31.03.2023 by the C.B.I.C, Department of Revenue, Ministry of Finance, Government of India. 3. Writ petition was preferred with the following prayer. (A) For quashing the order Cancellation Order of GSTN vide Reference Number ZA2001200166711 Dated 23/01/2020 Application Reference No.(ARN):AA2001219997742N Dated: 20.12.2019 ( i.e. Annexure-2) passed by Respondent No. 4 Superintendent, CGST Urban Dhanbad with reference to the show cause notice vide reference no. ZA201219014180B dated 20.12.2019 which is not valid because the show cause notice is issued on which reply was seeking to furnish before the under signed the place, date and time was missing. Further direction may be is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of failure to adhere to the time limit specified under sub-section (1) of Section 30 of the said Act. It is submitted that the petitioner is ready and willing to avail of this window of opportunity as the petitioner s business has come to standstill due to cancellation of registration. Therefore, writ petition may be disposed of with a direction upon the petitioner to invoke the beneficial provisions of Notification issued under section 148 of CGST Act, 2017 bearing No. 3/2023 intended to ameliorate the difficulties being faced by a class of registered persons who for one or the other reason could not file their returns within the time leading to cancellation of GST registration, as a result of which, their business has come to standstill. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.03.2023 in the Extra Ordinary Gazette, which reads as under: G.S.R. 246 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancellation of registration up to 30th June 2023, subject to filing of returns due upto the effective date of cancellation of registration and payment of any amount due as tax along with interest, penalty and late fee in respect of such returns. It is also made clear that no further window or extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. The Explanation to the notification also indicates that the notification shall cover not only those persons who failed to apply for revocation of cancellation of registration within the time specified in Section 30 of the Act, but also those whose appeal against the order of cancellation of registration under Section 107 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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