M/S Jai Maa Shakti Bhawani Enterprises Represented Through Its Proprietor Smt Archana Tiwari vs. The Principal Commissioner CGST And Cx

Held

The Court held that Notification No. 3 of 2023 dated 31.03.2023 is beneficial in nature, providing an opportunity for registered persons whose GST registration was cancelled under Section 29(2)(b) or (c) of the CGST Act on or before December 31, 2022, to apply for revocation of cancellation until June 30, 2023. This notification also covers cases where appeals against cancellation orders or rejection of revocation applications were rejected on grounds of time limitations. The Court directed the petitioner to approach the proper officer with an application for revocation by June 30, 2023, after complying with the conditions stipulated in the notification, including furnishing due returns and paying any outstanding tax, interest, penalty, and late fees. The impugned order of cancellation and any subsequent affirmation in appeal shall not impede the proper officer's consideration of the revocation application.

Facts

The petitioner, M/s. Jai Maa Shakti Bhawani Enterprises, filed a writ application challenging the order dated 26.05.2022, passed by the Superintendent CGST & CX, Bokaro (respondent no. 2), cancelling its GST registration. The cancellation was due to the petitioner's failure to furnish returns for a continuous period of six months. The petitioner argued that a similar matter was disposed of in W.P.(T) No. 1009 of 2023 and that the present case falls under Notification No. 3 of 2023 dated 31.03.2023, issued by the CBIC. The respondents did not dispute these contentions.

Key Issues

1. Whether the petitioner is entitled to seek revocation of GST registration cancellation under Notification No. 3 of 2023 dated 31.03.2023, despite the cancellation order being passed prior to the notification and the petitioner having failed to apply for revocation within the stipulated time under Section 30 of the CGST Act? Petitioner's arguments: The petitioner contended that the present writ application is similar to W.P.(T) No. 1009 of 2023 and should be disposed of in terms of the order passed therein. They further submitted that the case falls within the purview of Notification No. 3 of 2023, which provides a beneficial window for revocation of cancelled registrations. Revenue's arguments: The respondents did not dispute the petitioner's contentions regarding the applicability of the previous order and the notification.