Facts of the Case

This is a short administrative order concerning cancellation of GST registration. The petitioner's GST registration had been cancelled, and he approached the Gujarat High Court seeking relief. At the hearing, counsel for the petitioner stated that he would instead opt to approach the tax authority under the scheme introduced by the Notification dated 31.03.2023, which allowed taxpayers to seek revocation of cancellation of GST registration on more relaxed terms.

Issues Involved

  1. Whether the petitioner should be permitted to pursue relief under the special amnesty notification for revocation of cancelled GST registration, rather than continue with the writ petition.

Petitioner's Arguments

  • The petitioner would opt to approach the competent authority to avail the benefit of the scheme under the Notification dated 31.03.2023 for revocation of cancellation of GST registration.

Respondent's Arguments

  • No specific counter-arguments are recorded; the Revenue's counsel appeared but the matter was resolved on the petitioner's own request.

Court Order / Findings

  • The Court permitted the petitioner to approach the competent authority to seek the benefit of the notification/scheme, expressly stating that it was not expressing any view on the merits of the petitioner's case.
  • The writ petition was accordingly dismissed, and the notice was discharged.

Important Clarification

This order does not decide whether the petitioner's GST registration was validly cancelled or whether he is entitled to revocation — it simply clears the way for him to use the government's own amnesty notification. Any taxpayer in a similar position should check whether an applicable amnesty window is still open before assuming a court challenge is the only route.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — cancellation and revocation of registration
  • Notification dated 31.03.2023 — amnesty scheme for revocation of cancelled GST registration

Decision – In Favour of

Disposed of on the petitioner's own request to pursue the departmental amnesty scheme; no ruling on merits either way.

Case Details

Court: High Court of Gujarat at Ahmedabad  |  Case No.: R/Special Civil Application No. 1127 of 2023  |  Coram: Hon'ble Mr. Justice N.V. Anjaria and Hon'ble Mr. Justice Devan M. Desai  |  Date: 27 April 2023

Link to Download the Order

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