Koperla Vijaya Bhaskar vs. Ds Goods And Service Tax Network(4)
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HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE T. MALLIKARJUNA RAO
WRIT PETITION No.8386 of 2023
ORDER: (per UDPR,J)
The challenge in this Writ Petition is to the show cause notice dated 13.06.2022 issued by the 1st respondent stating as to why the petitioner’s GST Registration shall not be cancelled and the consequential order of cancellation of Registration dated 23.06.2022 on the alleged ground that the petitioner has not submitted his returns.
Heard Sri Narendra Kumar Thotamsetty, learned counsel for petitioner and Sri B.V.S Chalapathi Rao, learned Senior Standing Counsel for respondents.
When the matter came up for hearing, learned Senior Standing counsel for respondents, referring to the notification No.03/2023 of the Central tax dated 31.03.2023 issued by Department of Revenue and Central Board of Indirect Taxes and Customs would submit that for getting revocation of the cancellation of the registration a facilitation has been provided in the aforesaid notification and 2
therefore the petitioner may be directed to follow the said procedure. The Notification reads thus: a) The registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023;
b) The application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of such returns;
c) No further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.
Admittedly the cancellation of the petitioner’s GST Registration was on 23.06.2022 i.e, prior to 31.12.2022 and therefore the petitioner, in our view, can avail the facility conferred under the aforesaid notification. In that view, the petitioner is given liberty to avail the opportunity provided under the aforesaid notification for getting revocation of the cancellation of his registration.
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Accordingly this Writ Petition is disposed of. No costs.
As a sequel, miscellaneous applications pending, if any, shall stand closed.
__________________________ U. DURGA PRASAD RAO, J
__________________________ T. MALLIKARJUNA RAO, J 04.05.2023 KKV
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.