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2023 (4) TMI 703 - HC - GSTCancellation of GST registration of petitioner - cancellation on the ground that the returns furnished by the petitioner under Section 39 of the Central Goods and Services Tax Act, 2017 were with incomplete details and that there was failure to furnish returns for a continuous period of six months - Notification dated 31.03.2023 issued under Section 148 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- Clause (c) of the aforesaid Notification would apply to the facts of this case for which there is no dispute, holding that no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. 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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