Case Law Details
Md. Naushad Alam Vs Union of India (Jharkhand High Court)
The Jharkhand High Court has ruled that cancelled GST registration can be revoked until June 30, 2023, as per Notification No. 03/2023-Central Tax, G.S.R. 246(E) issued vide Gazette Notification dated 31.03.2023 issued by the CBIC. The court disposed of a writ petition filed by Md. Naushad Alam, who had challenged the cancellation order of his GST registration. The court directed the petitioner to approach the proper officer with an application for revocation of cancellation of registration, following the conditions mentioned in the notification. The court noted that the notification provides a window of opportunity for registered persons whose registration was cancelled for non-compliance with the provisions of the CGST Act.
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT
Heard the parties.
2. Though, counter affidavit has not been filed despite time granted to the Respondent CGST, but learned counsel for the petitioner prays that writ petition can be disposed of in the light of the Notification No. 03/2023-Central Tax, G.S.R. 246(E) issued vide Gazette Notification dated 31.03.2023 by the C.B.I.C, Department of Revenue, Ministry of Finance, Government of India.
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