In W.P. No. 3877 of 2023 -MADR HC- Madras High Court allows DDA Tyres to apply for restoration of GST registration under amnesty notification
Justice C. Saravanan [23-08-2023]

Read Order: DDA Tyres and Services v. Deputy Commissioner of GST & Ors.

Chahat Varma

New Delhi, September 26, 2023: The Madras High Court has closed a writ petition filed by DDA Tyres (petitioner), allowing the petitioner to approach the relevant authorities in accordance with the provisions of the notification giving amnesty to taxpayers whose registration has been cancelled under the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act).

In the said case, the petitioner had challenged the impugned order dated 21.11.2022, passed in an Appeal. This order had refused to grant an extension for the delay of 132 days in filing an appeal against the order dated 06.05.2022, which had cancelled the petitioner's GST Registration.

The single-judge bench of Justice C. Saravanan referred to the Notification No. II(2)/CTR/351(a-2)/2023, giving amnesty to taxpayers whose registration under the TNGST Act has been cancelled under clause (b) or clause (c) of sub-section (2) of Section 29 of the TNGST Act on or before 31st December 2022. These taxpayers can apply for revocation of cancellation of their registration up to 30th June 2023.

In light of the notification mentioned above, the bench decided to close the petition and provided the petitioner with the liberty to approach the relevant authorities. Additionally, the bench specified that the petitioner would be required to pay the necessary charges, which include late filing fees and any other amounts as specified in the notification.

Finally, the bench clarified that if the petitioner proceeds to file the application as permitted under the notification, the restoration of the petitioner's GST registration will be carried out in accordance with the terms of the said notification.