CASE: Allyssum Infra Vs Union of India (Gujarat High Court)
The petitioner, which is a partnership firm engaged in the business of real estate projects, has challenged in this petition order of cancellation of its Goods and Services Tax Registration. The Goods and Services Tax registration of petitioner came to be cancelled on the ground that the petitioner did not file Goods and Service Tax returns.
Competent authority under the Goods and Services Tax Act, 2017 have issued notification No. 3/2023 dated 31.3.2023 and it is contemplated that on conditions being fulfilled, the cancellation of registration effected on the ground of non-filling of the GST returns, could be revoked.
The said notification stands to the benefit of the petitioners. It was submitted on behalf of the petitioners that the petitioners’ case fall within the compass of the said notification.
In the aforesaid view, the petitioner is permitted to make application to the competent authority seeking the benefit of the aforesaid resolution dated 31.3.2023 bearing No. 3/2003. As and when such an application is made, the competent authority shall deal with the same and give the benefit of this notification to the petitioner.
It was submitted at this stage by learned advocate for the petitioners that retrospective cancellation of the GST registration of the petitioners may come in its way for claiming Input Tax Credit for the period from the date of cancellation till the date of restoration of the registration.
In this regard it is observed that when the competent authority considers the issue of revocation of cancellation of petitioners’ GST registration under the aforesaid notification, the petitioners shall be entitled to lodge its claim for availment of Input Tax Credit in respect of the period from the cancellation of the registration till the registration is restored.
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Published on: April 25, 2023