📰 𝗝𝗵𝗮𝗿𝗸𝗵𝗮𝗻𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗔𝗺𝗻𝗲𝘀𝘁𝘆 𝗦𝗰𝗵𝗲𝗺𝗲 𝗔𝗹𝗹𝗼𝘄𝘀 𝗥𝗲𝘃𝗼𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗲𝗱 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻

📢 The court directed, "The petitioner may file the revocation application under the Amnesty Scheme," allowing the petitioner to seek relief for the cancelled GST registration.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Creative Industrial Security Force Pvt. Ltd vs Union of India 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: W.P (T) No. 222 of 2023

𝗧𝗶𝗺𝗲𝗹𝗶𝗻𝗲: 02-Dec-2021: A Show Cause Notice (Form GST REG-31) was issued to the petitioner for failing to file GST returns for six months, proposing cancellation of registration.

24-Feb-2022: GST registration was cancelled (Form GST REG-19) as the petitioner neither appeared for a hearing nor filed the due returns. FY 2021-22: The petitioner filed all outstanding returns (GSTR-3B) and paid the GST dues up to September 2022. 03-Jan-2023: The appeal against the cancellation was dismissed by the Appellate Authority for being filed beyond the prescribed time limit under Sections 107(1) & 107(4) of the CGST Act.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Jharkhand High Court disposed of the writ, directing the petitioner to apply for revocation of the cancelled GST registration under the Amnesty Scheme. This ruling provided a clear path for businesses to resolve registration issues caused by procedural delays.

📜 This judgment highlights the opportunity offered by the Amnesty Scheme for rectifying GST registration cancellations and ensures relief for affected businesses. Team GSTpanacea 7503031378