Registration — Section 30 of the CGST Act — The appellant engaged in carrying specialist service of dry cleaning, providing such services to hotels, airline companies and the like. He delayed payment of tax from 2017 onwards. The respondent issued show cause notice to which the petitioner agreeing to pay off the entire overdue amounts in 12 equal monthly installments of Rs.9 lakhs each. The respondent submitted that there has been no deposit made, therefore, the Department cancelled the registration. The appellant submitted he was ready and willing to make installments, but, his registration was cancelled, as such he could not made payments. On 21.05.2020, it was directed by the Court that there would have been at least Rs. 30 lakhs paid before 15.06.2020. But till date no payment was made. The GST Council has made some recommendations for extension of period for seeking revocation of cancellation of registration.
Held that:- The Hon’ble High Court held that if a notification is brought out and the appellant is entitled under the same, the appellant could seek his remedy under that notification.—Magnamind Ventures (P) Ltd. Vs The State of Kerala, Commercial Tax Officer/State Tax Officer, Commissioner of Kerala State Gst, The Superintendent of Central Tax And Central Excise, Chief Commissioner of Central Taxes, Goods And Service Tax Council, Goods And Service Tax Network  25 TAXLOK.COM 034 (Kerala)