TMI Blog2023 (4) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... s case is 14.09.2022, the scheme will be applicable to the petitioner subject to satisfaction of all conditions set out thereunder. Hence, and rightly learned counsel for the petitioner prefers to approach the authority seeking Amnesty. The writ petition is closed. - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.S.Ramanathan For the Respondent : Mr.S.Gurumoorthy Sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no provision for condonation of delay beyond the period of 120 days (90+30), the petitioner had, withdrawn that appeal and has preferred to approach this Court by way of the present writ petition. 4.This writ petition has been instituted on 30.03.2023 and fortuitously on 31.03.2023 the Department of Revenue, Government of India has issued a Notification bearing No.03/2023-Central Tax, granting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:- (a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023; (b) the application for revocation shall be filed only after furnishing the returns due upto t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of failure to adhere to the time limit specified under sub-section (1) of section 30 of the said Act. [F. No. CBIC-20013/1/2023-GST] (Alok Kumar) Director' 5.Since the order of cancellation in this case is 14.09.2022, the scheme will be applicable to the petitioner subject to satisfaction of all conditions set out thereunder. Hence, and rightly learned counsel for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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