TMI Blog2023 (5) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... roaches the competent authority in light of the Notification dated 31.03.2023, the authority will take appropriate decision without booking any delay. Petition disposed off. - HONOURABLE MR. JUSTICE N.V.ANJARIA And HONOURABLE MR. JUSTICE DEVAN M. DESAI MR KUNTAL A PARIKH(7757) FOR THE PETITIONER(S) NO. 1 MS SHRUTI DHRUVE, AGP FOR THE RESPONDENT(S) NO. 1,2,3 ORDER ( PER : HONOURABLE MR. JUSTICE DEVAN M. DESAI ) Heard learned advocate Mr. Kuntal A. Parikh for the petitioner and learned Assistant Government Ms. Shruti Dhruve for the respondents. 2. By way of this petition, the petitioner has sought reliefs for quashing and setting aside the order dated 31.3.2022 cancelling registration certificate of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because of the cancellation of the registration, the business of the petitioner has become standstill. 4. In response to the grievance of the petitioner regarding cancellation of the registration on the ground of non-filing of the Returns of Income, learned Assistant Government Pleader produced copy of the Notification dated 31.03.2023 issued under Section 148 of the Central Goods and Service Tax Act, 2017. 4.1 The notification reads as under, NOTIFICATION New Delhi, the 31st March, 2023 No. 03/2023-CENTRAL TAX G.S.R. 246(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 recomme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under Subsection (1) of section 30 of the said Act. [F. No. CBIC-20013/1/2023-GST] ALOK KUMAR, Director 4.2 Clause (c) of the aforesaid Notification would apply to the facts of this case for which there is no dispute. 5. As the Notification would indisputably apply to the facts of this case, the petitioner may approach the competent authority to avail the benefit of the Notification and seek revocation of the cancellation of registration. 5.1 If the petitioner approaches the competent authority in light of the Notification dated 31.03.2023, the authority will take appropriate decision without booking any delay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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