Section 29 of the CGST Act, 2017— Cancellation of GST Registration —-- The petitioner challenged Order-in-Appeal dated 03.01.2023, whereby the appeal has been rejected mainly on the ground that the petitioner has not filed the said appeal before the Appellate Authority, for revocation of cancelled of GST registration within the time limit. The counsel for the petitioner submitted that by virtue of the aforesaid Notification No. 03/2023, the registered person whose registration has been cancelled on or before the 31st December 2022, may apply for revocation of cancellation of such registration upto 30th June 2023. The petitioner is ready and willing to avail of this window of opportunity. 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. If the petitioner makes such an application, the impugned order of cancellation of registration and affirmed by order in appeal, shall not come into the way of the proper officer to consider the prayer for revocation of cancellation of registration in terms of the Notification No. 03/2023.