In a recent case before the Hon’ble Karnataka High Court, Sri Annadurai Muniswamy sought relief against the cancellation of his Goods and Services Tax (GST) registration. The petitioner challenged the Order-in-Appeal issued on January 4, 2023, which confirmed the cancellation of his GST registration by the Revenue department. The cancellation had initially been ordered on January 25, 2022.
The central issue before the court was whether the petitioner could file a writ petition seeking the revocation of his GST registration. After careful consideration of the matter, the Hon’ble Karnataka High Court, in W.P. No. 3966 of 2023, provided the following ruling:
The court observed that a notification, namely Notification No. 03/2023-Central Tax, dated March 31, 2023, had been issued. This notification allowed registered persons whose GST registration had been canceled under Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 (CGST Act), to apply for revocation. However, it specified that such applications must be filed on or before December 31, 2022.
Consequently, the court ordered the petitioner to submit the necessary application for the revocation of his GST registration. The application was to be made in accordance with the procedure outlined in the aforementioned notification. It is important to note that the notification extended the deadline for filing such applications until June 30, 2023.
The court’s decision emphasized the importance of adhering to the procedural requirements set out in the notification. By directing the petitioner to file the application for revocation, the court ensured that the petitioner availed himself of the opportunity granted by the notification.
In summary, the Hon’ble Karnataka High Court, in W.P. No. 3966 of 2023, ordered Sri Annadurai Muniswamy to file an application for the revocation of his GST registration. The court based its decision on the notification issued by the government, which allowed registered persons to apply for revocation if their GST registration had been canceled under Section 29(2)(b) or (c) of the CGST Act. The court emphasized that the application must be made in accordance with the procedure outlined in the notification, and the deadline for filing such applications had been extended until June 30, 2023.
