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TMI Blog2023 (5) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... R 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 petitioner pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Returns for a continuous period of six months." 3.1. It is further submitted that vide order dated 21.3.2022 the respondent authority cancelled the registration by passing the order. The said order came to be challenged by the petitioner by filing an appeal under Section 107 of the Gujarat Goods and Services Tax Act, 2017. The said appeal came to be dismissed on 27.10.2022 by the Deputy State Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NTRAL 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 recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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