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2023 (9) TMI 503 - MADRAS HIGH COURTCancellation of registration of the petitioner with retrospective effect - HELD THAT:- The benefit of Notification No.03/2023 – Central Tax bearing reference G.S.R.246(E) dated 31.03.2023, as extended by Notification No.23/2023 – Central Tax dated 17.07.2023 was conferred to an assessees/registrants was cancelled prior to 31.12.2022 - there are no reason to differ. The benefit which has been conferred under Notification No.03/23 – Central Tax bearing reference G.S.R.246(E) dated 31.03.2023 which was extended by Notification No.23/2023 – Central Tax dated 17.07.2023 can be extended to the petitioner. The benefit has been now extended upto 31.08.2023. This writ petition is therefore disposed of by directing the petitioner to work out the remedy in terms of the above mentioned Notification as amended by G.O.Ms.No.03/2023 – Central Tax dated 31.03.2023.
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