TMI Blog2023 (5) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... RAJASTHAN HIGH COURT - HC - Dated:- 26-4-2023 - D.B. Civil Writ Petition No. 4236/2023 - - - GST - Cancellation of registration of petitioner - non-filing of GST returns - HELD THAT:- This Court is of the opinion that the case of the petitioner firm covers with the notification dated 31.03.2023 and the petitioner firm can move an application before the competent authority with a prayer for rest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the order dated 02.02.2022 passed by the respondent No.4, whereby the GST registration of the petitioner-firm has been cancelled on the ground of non-filing of GST return by it. The appeal filed by the petitioner-firm against the said order has also been rejected by the Appellate Authority. During the pendency of this writ petition, the competent authority under the Goods and Services Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner-firm in the light of the notification dated 31.03.2023 issued by the competent authority under the Goods and Services Tax Act, 2017 expeditiously. It is made clear that when the competent authority considers the issue of revocation of cancellation of petitioner firm GST registration under the notification dated 31.03.2023, the petitioner-firm, shall be entitled to lodge its claim for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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