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TMI Blog2023 (4) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Mr. Gurumoorthy, learned Senior Panel Counsel accepts notice for the respondents and is armed with instructions to enable a final disposal of the matter at this juncture. 2.The petitioner challenges an order dated 14.09.2022 cancelling the registration under the provisions of the Central Goods and Services Tax Act, 2017 (in short 'Act'). The petitioner had, in fact, approached the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sees in whose cases registration were cancelled prior to 31.12.2022. Circular No.3/2023 reads as follows: 'NOTIFICATION NO. 83/2023-CENTRAL TAX New Delhi, dated the 31st March, 2023 GSR.....(E).-In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns; (c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. Explanation: For the purposes of this notification, the person who has failed to ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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