As per the Central Board of Indirect Taxes and Customs (CBIC) notification for termination of GST registration on non-filing of tax returns, the Karnataka High Court in its order directed the petitioner, Annadurai Muniswamy, to submit a revocation application.

The petitioner filed the writ petition under Article 227 of the Indian Constitution and challenged the Superintendent of Central Taxes’ (second respondent) decision to cancel the petitioner’s GST registration.

The Department extended the deadline by issuing notification No. 03/2023 to revocation of cancellation of GST registration.

For registered individuals whose registrations were cancelled on or before December 31 2022, due to the failure to file returns, an amnesty scheme has been established.

Only after submitting the returns due up to the date of cancellation of GST registration and after paying any taxes remaining concerning those returns, along with any interest, penalties, and late fees in respect of those returns, are registered persons eligible to apply for the revocation or cancellation of their registrations up to June 30, 2023.

Additionally, it has been stated that in such circumstances, no additional extensions of the deadline for applying for revocation or cancellation of registration shall be permitted.

It was observed by the Court of Justice BM Shyam Prasad that this notification dated March 31, 2023, allows a registered person whose registration has been cancelled under the provisions of Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017, on or before December 31, 2022, and who has not filed any applications for revocation of cancellation of such registration within the time specified under Section 30 of the CGST Act, to submit an application for revocation in terms of the prescribed procedure.

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The bench continued by noting that the petitioner must provide the required application under the guidelines outlined in the Central Board of Indirect Taxes and Customs (CBIC) Notification.