Radhe Packaging Vs Union of India (Gujarat High Court)
In the case of Radhe Packaging vs. Union of India, heard by the Gujarat High Court, the court directed the assessee to approach the Revenue Department to avail the benefit of a special procedure for the revocation of their cancelled Goods and Services Tax (GST) registration.
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 2023 held as under:
