NOTIFICATIONS
| Notification No. | Subject |
| Notification No. 03/2023-Central Tax, dt. 31.03.2023 | Extension of time limit for application for revocation of cancellation of registration |
| Notification No. 34/2021-Central Tax, dt. 29.08.2021 | Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. |
CIRCULARS
| Circular No. | Subject |
| Circular No. 158/14/2021-GST dt. 06.09.2021 |
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 |
| Circular No. 148/4/2021-GST dt. 18.05.2021 |
Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017 |
| Circular No. 99/18/2019-GST dt. 23.04.2019 |
Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019. |
PRESS RELEASE
| Date |
Subject |
| 29.08.2021 | Reducing / waiving late fee for non-furnishing FORM GSTR-3B for the tax periods from July, 2017 to April, 2021, |
CASE LAW
|
Authority |
One liner |
|
2024(10)LCX0057 Bombay High Court Maharashtra Scrap |
Rejecting application to revoke GST registration cancellation without addressing delay in filing the application or indicating how registration was obtained through fraud violates natural justice principles and Article 19(1)(g) of Indian Constitution. |
|
2024(03)LCX0444 Jharkhand High Court Abdul Satar |
As the period of limitation for filing application u/s 30 CGST Act lapsed, HC granted permission to assessee to file the application, subject to payment of dues and other statutory penalties. |
|
2024(01)LCX0486 Bombay High Court Red Fox Events and Entertainment |
GSTIN is allowed to be restored as assessee is willing to regularize the future returns. |
|
2023(08)LCX0303 Delhi High Court Shiv Ganga Udyog |
Assessee disabled from filing the requisite form to record the change of place of business cannot be a ground for non-restoration of its GST registration. |
|
2018(12)LCX0002 Madhya Pradesh High court Tomar Builders and Contractors Pvt. Ltd. & KNR Construction Limited |
Petitioner is relegated to seek redressal as per mechanism provided in the agreement instead of making existing works contract as GST neutral |
|
2020(09)LCX0026 Allahabad High Court Ashwani Agarwal |
GST cancellation order quashed as it was violating principal of natural justice. |