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2023 (5) TMI 41 - HC - GSTCancellation of GST registration of petitioner - non-filing of Returns for a continuous period of six months - Notification dated 31.03.2023 - HELD THAT:- Clause (c) of the aforesaid Notification would apply to the facts of this case for which there is no dispute. As the Notification would indisputably apply to the facts of this case, the petitioner may approach the competent authority to avail the benefit of the Notification and seek revocation of the cancellation of registration - If the petitioner approaches the competent authority in light of the Notification dated 31.03.2023, the authority will take appropriate decision without booking any delay. Petition disposed off.
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