Home Case Index All Cases GST GST + HC GST - 2023 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 222 - HC - GSTMaintainability of petition - petition dismissed on the ground that application under section 30 of the Central Goods and Services Tax Act, 2017 for revocation of cancellation of the registration was not filed - HELD THAT:- Considering the conspectus of the matter, we are inclined to accord an opportunity to the Petitioner to file an application before the Authority under Section 30 of the CGST Act. In case the application is filed by the Petitioner within 15 days from today under Section 30 of the CGST Act before the Authority, the Authority shall construe the same within limitation and take decision upon the application on merits expeditiously. Petition disposed off.
|