2023 (9) TMI 226

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..... Neeralagi., Advocate ORDER The petitioner is aggrieved by the cancellation of GST registration vide one of the impugned orders dated 13.08.2019 [Annexure-C]. The petitioner's appeal as against this order is rejected admittedly on the ground of delay. Currently, Notification dated 31.03.2023 is issued enabling those whose registration is cancelled on or before 31.12.2022 under the provisions .....

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..... on in terms of the Notification dated 31.03.2023 may not be entertained because a similar benefit was extended vide its Notification dated 25.06.2020 for the period up to 13.08.2019. 3. This Court must opine that, on reading of the Notification dated 31.03.2023, the apprehension is not well founded because insofar as the period contemplated, the Notification reads that all those whose registratio .....

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