Anandkumar Ramdeo Singh Vs Commissioner (Karnataka High Court)
The petitioner has impugned the second respondent’s order dated 11.07.2022 for cancellation of the GST registration under the provisions of Section 29 of the Central Goods and Services Tax Act, 2017 [for short, the ‘CGST Act’]. The petitioner’s subsequent appeal under Section 112 of the CGST Act before the first respondent is disposed of on the ground of limitation. The petitioner has not filed any application for revocation of the cancellation. Presently, the notification dated 31.03.2023 is issued providing for revocation of cancellation of the registration. If the cancellation is under the provisions of Section 29(2)(b) or ( c) of the CGST Act and such cancellation is before 31.12.2022, and an application for revocation is not filed, it is submitted that in terms of this notification the petitioner will be entitled to file an application according to the special procedure now notified.
Hence, the petition stands disposed of with liberty to the petitioner to avail such remedy subject to all just exceptions.
