File GST Registration Revocation Application as per CBIC Notification: HC

Annadurai Muniswamy Vs Additional Commissioner  (Karnataka High Court)

The Hon’ble Karnataka High Court in the case of Sri Annadurai Muniswamy v. the Additional Commissioner Office of the Commissioner of Central tax [W.P. No. 3966 of 2023 dated April 6, 2023] ordered assessee to file an application for revocation of cancellation of registration in accordance of procedure outlined in the Notification No 03/2023-Central Tax dated March 31, 2023 (“the Notification”), 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 Sri Annadurai Muniswamy (“the Petitioner”) against the Order-in-Appeal dated January 4, 2023 (“the Impugned Order”) confirming the Order dated January, 25, 2022, vide which, the GST registration of the Petitioner was cancelled by the Revenue department (“the Respondent”).

Issue:

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