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2023 (9) TMI 226 - KARNATAKA HIGH COURTCancellation of GST registration of petitioner - appeal rejected on the ground of delay - HELD THAT:- This Court must opine that, on reading of the Notification dated 31.03.2023, the apprehension is not well founded because insofar as the period contemplated, the Notification reads that all those whose registration is cancelled on or before 31.12.2022 may apply subject to certain conditions, including the conditions first mentioned. The petitioner must first submit an application as contemplated under the aforesaid Notification, and the concerned must offer reasons to justify rejection of the application, even if it could be rejected. The petition stands disposed of reserving liberty to the petitioner to file application in terms of the Notification dated 31.03.2023.
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