Case Law Details
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:
Whether the Petitioner can file writ for revocation of cancellation of GST registration?
Held:
The Hon’ble Karnataka High Court in W.P. No. 3966 of 2023 held as under:
- Observed that, the notification allows the registered person file application for revocation, whose registration has been cancelled under Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), on or before December 31, 2022.
- Ordered, the Petitioner to file necessary application for revocation of GST registration according to the procedure outlined in the Notification.
Relevant provision:
Section 29 of the CGST Act:
“Cancellation or suspension of registration
29. (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,––
……..
(b) a person paying tax under section 10 has not furnished the return for a financial year beyond three months from the due date of furnishing the said return; or
(c) any registered person, other than a person specified in clause (b), has not furnished returns for such continuous tax period as may be prescribed;
……..”
Relevant extract of the Notification:
“the registered person, whose registration has been cancelled under clause (b) or clause (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 revocation of cancellation of such registration, namely:–
(a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023;
Explanation: For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of the said Act.”
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
The petitioner has called in question the second respondent’s order dated 25.01.2022 canceling the petitioner’s GST registration, and the appellate Court – the first respondent’s order dated 04.01.2023 in Appeal No.12/ACD- I/GSTS/2023. Ms. Preetha Mahadevan, the learned counsel for the respondents, places on record a copy of the Notification dated 31.03.2023.
It is seen that this Notification dated 31.03.2023 enables a registered person, whose registration has been canceled under the provisions of Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 [CGST Act] on or before 31.12.2022 and who has not filed any application for revocation of cancellation of such registration within the specified time under Section 30 of the CGST Act, to file an application for revocation in terms of the specific procedure notified. In these circumstances, the petitioner will have to make necessary application as provided for in the aforesaid notification.
Hence, the petition stands disposed of with just liberty in this regard.
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