In D.B. Civil Writ Petition No. 4236/2023 – RAJ HC - Rajasthan High Court rules M/s R.K. Jewelers covered by Notification dated 31.03.2023 issued under Goods and Services Tax Act, can apply for restoration of GST registration
Justice Vijay Bishnoi & Justice Praveer Bhatnagar [26-04-2023]

Read Order: M/s R.K. Jewelers v. The Union of India and Ors

Chahat Varma

New Delhi, May 26, 2023: The Jodhpur bench of the High Court of Rajasthan has disposed of the writ petition filed by M/s R.K. Jewelers (petitioner-firm), considering the notification dated 31.03.2023 issued under the Goods and Services Tax Act, 2017. The court has granted the petitioner-firm the liberty to file an application for the restoration of its GST registration before the competent authority.

The present writ petition was filed by the petitioner-firm, challenging the cancellation of its GST registration due to non-filing of GST return. The petitioner's appeal against the cancellation order was also rejected by the Appellate Authority.

The division bench of the High Court observed that while the writ petition was pending, the competent authority under the Goods and Services Tax Act, 2017 had issued a notification on 31.03.2023, and as per the said notification, on the conditions being fulfilled, the cancellation of registration effected on the ground of non-filing of GST return, could be revoked.

The bench opined that the case of the petitioner firm was covered by the notification dated 31.03.2023 and the petitioner firm could submit an application to the competent authority, requesting the restoration of its GST registration, provided that it satisfied the conditions mentioned in the said notification.