Parties: Md. Naushad Alam Vs The Union of India, Deputy Commissioner, CGST & Central Excise, Assistant Commissioner, CGST & Central Excise, and Superintendent, CGST & Central Excise

Facts – 

• The Petitioner, Md. Naushad Alam, seeks to quash impugned order cancelling GST registration.

Issue – 

• Whether the cancellation of GST registration is in order?

Order – 

• The Divisional Bench of Hon’ble High Court observed that Notification No. 3/2023-Central Tax dated 31.03.2023 appears to be 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) of CGST Act, 2017.
• Such registered persons may apply for revocation of cancellation of registration up to 30th June 2023, subject to filing of returns due up to the effective date of cancellation of registration and payment of any amount due as tax along with interest, penalty and late fee in respect of such returns. 
• Thus, it was directed to 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.
• Writ petition disposed of.