In Special Civil Application No. 5673 of 2023- GUJ HC - Gujarat High Court grants relief to M/s Radhe Packaging, allows petitioner to seek revocation of cancelled registration under Gujarat Goods and Services Tax Act
Justice N. V. Anjaria & Justice Devan M. Desai [05-04-2023]

Read Order: M/s Radhe Packaging V. Union of India

Chahat Varma

New Delhi, May 29, 2023: The Gujarat High Court, taking into account the Notification No. 03/2023-Central Tax dated 31.03.2023, issued under section 148 of the Central Goods and Service Tax Act, 2017 (CGST Act), has ruled that the Notification was applicable to M/s Radhe Packaging (petitioner). The court has advised the petitioner to approach the competent authority to take advantage of the benefits provided by the Notification and seek the revocation of the cancelled registration.

In the present case, the petitioner had sought to set aside the order dated 10.09.2022, which had cancelled the petitioner's registration under the Gujarat Goods and Services Tax Act, 2017. It also sought to invalidate the show cause notice dated 10.08.2022, which preceded the cancellation order. Additionally, the petitioner requested the court to direct the respondent authorities to restore its registration.

The two- judge bench of Justice N. V. Anjaria and Justice Devan M. Desai, upon reviewing the order dated 10.09.2022, observed that the ground of section 39 of the Act had been omitted. The cancellation of registration was based on the fact that the petitioner had failed to file GST returns for a period exceeding six months and did not respond by submitting the required returns.

The bench noted the Notification No. 03/2023-Central Tax, dated 31.03.2023, which says that, “In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that 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…..”

The bench held that the Notification indisputably applied to the facts of this case.