Karnataka HC Permits File Revocation Application As Per Latest GST Notification

According to the latest GST notification on GST registration revocation the High Court of Karnataka has permitted to file the cancellation of the application, an application would get filed outside the time limit can be applied again when the cancellation of the registration was incurred prior to the date 31.12.2022.

Read Also: Rajasthan HC: Assessee Can Be Eligible to Claim ITC During Revocation of GSTIN

The applicant Mr Anandkumar Ramdeo Singh filed the writ petition to cancel the order incurred in the appeal and direct showing the action of respondents in this in not acknowledging the payment incurred through the applicant and issuing the impugned orders as arbitrary, illegal, and without the authority of the law an opposite to the principles of the natural justice (annexure-a and b).

On 11.7.2022 the applicant impugned the second respondent’s order for the revocation of the GST registration under the provision of section 29 of the Central Goods and Services Tax Act, 2017.

Under the above-mentioned section, the GST registration would get revocated or suspended when the registration is received through a bogus, willful misstatement or suppression of facts: Given that the proper officer will not refuse the registration without providing the individual with a chance of being heard.

The applicant next furnished the petition under Section 112 of the CGST Act to the first respondent which was disposed of on the basis of the limitation. For the revocation of cancellation, the applicant does not file any application.

On 31.03.2023 under the GST notification for the revocation of cancellation of the registration when the cancellation is beneath the provision of section 29(2)(b) or ( c) of the CGST Act and this cancellation is prior to the date 31.12.2022 and the revocation application does not file, the individual could file the application as per the certain procedure.

As per the certain mechanism the applicant would qualify to apply as per that now notified since the GST registration cancellation of the applicant was prior to the date 31.12.2022, A single judge bench comprising Mr Justice B M Shyam Prasad stated. The petition was dismissed with the petitioner being free to use this remedy, subject to all proper exceptions.