Section 29 of the CGST Act, 2017— Cancellation of GST Registration —-- The petitioner challenged order for cancellation of GST registration. The counsel for the petitioner submitted that writ petition can be disposed of in the light of the Notification No. 03/2023-Central Tax, dated 31.03.2023. The court observed that the notification is beneficial in nature as it provides a window of opportunity to all such registered persons whose registration were cancelled for non-compliance of the provisions of Section 29(2) (b) and (c). Such registered persons may apply for revocation of cancellation of registration up to 30th June 2023, subject to filing of returns due upto the effective date of cancellation of registration and payment of any amount due as tax along with interest, penalty and late fee.

Held that:- The Hon’ble High Court directed the petitioner to approach the proper officer with an application for revocation of cancellation of registration by 30th June 2023, as per the Notification dated 31.03.2023 after complying with the conditions prescribed thereunder.