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

Last updated: 27 May 2023

Save Share

Quick Summary

The Gujarat High Court has instructed M/s. Radhe Packaging to approach the Revenue Department to seek revocation of their cancelled GST registration. This follows a special procedure outlined in Notification No. 03/2023, which allowed businesses whose GST registration was cancelled before December 31, 2022, to apply for revocation until June 30, 2023. The court confirmed the notification's applicability and urged the Revenue Department to decide on the application promptly.

Court :
Gujarat High Court

Brief :
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.

Citation :
R/s Special Civil Application No. 5673 of 2023, dated April 5, 2023

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

288 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments