Assessee directed to approach the Revenue Department to avail the benefit of special procedure for revocation of cancelled GST registration

The Hon'ble Gujarat High Court in M/s. Radhe Packaging v. Union of India [R/s Special Civil Application No. 5673 of 2023, dated April 5, 2023] has directed the assessee to approach the Revenue Department to avail the benefit of the Notification No 03/2023-Central Tax dated March 31, 2023("Notification No. 3"),which allowed the registered person to apply for revocation of the cancellation of GST registration upto June 30, 2023. 

Facts

This petition has been filed by M/s. Radhe Packaging ("the Petitioner") against the Show Cause Notice dated August 10, 2022 ("the SCN") and the consequential Order dated September 10, 2022 ("the Impugned Order"), whereby the GST registration of the Petitioner was cancelled on the grounds that, the Petitioner had failed to furnish GST returns for a continuous period of 6 months.

Notification No. 3 provided that, the registered person, whose registration has been cancelled under clause (b) or clause (c) of Section 29(2) of the CGST Act, on or before December 31, 2022 and who has failed to apply for revocation of cancellation of such registration within the time period specified in Section 30 of the CGST Act, may apply for revocation of cancellation of such registration upto June 30, 2023.

Issue

Whether the Petitioner can apply for revocation of cancellation of GST registration in view of Notification No. 3?

Held

The Hon'ble Gujarat High Court in R/Special Civil Appeal No. 5673 of 2023held as under:

• Noted that, as per Notification No. 3, it provides for special procedure in order to apply for revocation of cancellation of GST registration.
• Observed that, Notification No. 3 would apply to the facts of the case for which there is no dispute.
• Directed the Petitioner to approach the Revenue Department to avail the benefit of the Notification No. 3 and seek revocation of the cancellation of its GST registration.
• Further directed the Revenue Department to take appropriate decision without any delay w.r.t. application for revocation of cancellation of GST registration of the Petitioner.

Relevant provision

Section 30(1) of the CGST Act:

Till the date yet to be notified:

"Revocation of cancellation of registration

30. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order.

Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,-

(a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;
(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a)"
W.e.f. the date yet to be notified:

"Revocation of cancellation of registration

30. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in such manner, within such time and subject to such conditions and restrictions, as may be prescribed."