: Clarifications regarding applicability of GST on certain services – reg.

It is erroneous to assume that the application, which is accompanied by the documents as specified under Rule 89(2) of the Rules, is required to be treated as complete only after the taxpayer furnishes the clarification of further documents as may be required by the proper officer and that too from the date such clarification is issued.

Payment of pre-deposit can be made by using the Electronic Credit Ledger.

It is seen that this Notification dated 31.03.2023 enables a registered person, whose registration has been cancelled under the provisions of Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 on or before 31.12.2022 and who has not filed any application for revocation of cancellation of such registration within the specified time under Section 30 of the CGST Act, to file an application for revocation in terms of the specific procedure notified.

The petitioner has impugned the second respondent`s order for cancellation of the GST registration under the provisions of Section 29 of the CGST Act. If the cancellation is under the provisions of Section 29(2)(b) or ( c) of the CGST Act and such cancellation is before 31.12.2022, and an application for revocation is not filed, it is submitted that in terms of this notification, the petitioner will be entitled to file an application according to the special procedure now notified.

The Hon’ble High Court by way of interim relief, directed that the goods of the petitioner as well as the vehicle shall be released provided the petitioner complies with certain conditions

This Court is not inclined to grant the anticipatory bail to the accused petitioners.

The controversy between the parties primarily revolves around the liability to pay GST which is yet not crystallized. It would be expedient to dispose of the appeal by putting terms on the basis of the undertaking furnished by the Plaintiff as to payment of GST

The petitioner may approach the competent authority to avail the benefit of Notification No. 03/2023 - Central Tax and seek revocation of the cancellation of registration.

Since the petitioner wants to avail the remedy under the provisions of law by approaching the 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing the entire tax demand within a period of four weeks from the today, the rest of the demand shall remain stayed during the pendency of the writ petition.

Since the order of cancellation, in this case, is 14.09.2022, the scheme of Amnesty for all assessees in whose cases registration was* canceled prior to 31.12.2022 will be applicable to the petitioner subject to satisfaction of all conditions set out thereunder.

In view of the fact that the goods have been auctioned by authority, learned advocate for the petitioner has submitted that in such circumstances of the case, conveyance may be released and the petitioner is ready and willing to give sufficient amount of bond for the remaining amount of fine in lieu of conveyance.