Facts of the Case

Raj Kumar's GST registration had been cancelled by an order dated 11.11.2019. He filed this writ petition seeking to quash that order and directions for its revocation. While the petition was pending, the Central Board of Indirect Taxes and Customs issued an amnesty notification dated 31.03.2023 allowing consideration of pending cancellation cases under a special scheme. The petitioner had, by then, already filed an application for revocation of the cancellation on 21.04.2023.

Issues Involved

  1. Whether the writ petition survived once the 2023 amnesty notification made the petitioner's case eligible for departmental reconsideration, and he had already applied for revocation under it.

Petitioner's Arguments

  • The GST registration cancellation order dated 11.11.2019 should be quashed, or in the alternative, the authorities should be directed to revoke the cancellation, particularly since a revocation application had already been filed on 21.04.2023 following the amnesty notification.

Respondent's Arguments

  • Not separately detailed in the order — the amnesty notification dated 31.03.2023 itself provided the mechanism the Bench relied upon to dispose of the case.

Court Order / Findings

  • Noting the amnesty notification dated 31.03.2023 and the petitioner's own revocation application filed on 21.04.2023, the Court held the writ petition had become infructuous and disposed of it, directing the respondents to consider the pending revocation application in light of that notification.

Important Clarification

No finding was made on whether the original 2019 cancellation was legally correct — the case was resolved procedurally by the intervening amnesty scheme, and the substantive revocation decision was left entirely to the GST authorities to make under that notification.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — Section 29 (cancellation of registration), Section 30 (revocation)
  • CBIC Amnesty Notification dated 31.03.2023 — special procedure for revocation of cancelled registrations

Decision – In Favour of

Neither party decisively — petition disposed of as infructuous, with the revocation application left for departmental consideration under the amnesty notification.

Case Details

  • Court: High Court of Himachal Pradesh at Shimla
  • Case: CWP No.1664 of 2023
  • Coram: Hon'ble Mr. Justice Tarlok Singh Chauhan, Acting Chief Justice, and Hon'ble Mr. Justice Virender Singh
  • Date: 26.04.2023

Link to Download the Order

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