2023 (9) TMI 503

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..... G.S.R.246(E) dated 31.03.2023, as extended by Notification No.23/2023 Central Tax dated 17.07.2023 was conferred to an assessees/registrants was cancelled prior to 31.12.2022 - there are no reason to differ. The benefit which has been conferred under Notification No.03/23 Central Tax bearing reference G.S.R.246(E) dated 31.03.2023 which was extended by Notification No.23/2023 Central Tax dat .....

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..... has issued Notification No.3/2023 - Central Tax bearing reference G.S.R 246(E) dated 31.03.2023, wherein, benefits have been conferred to those registrants/assessee, whose registrations were cancelled before 31.12.2022, subject to the following conditions that: a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023. b) the app .....

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..... ich has been conferred under Notification No.03/23 Central Tax bearing reference G.S.R.246(E) dated 31.03.2023 which was extended by Notification No.23/2023 Central Tax dated 17.07.2023 can be extended to the petitioner. The benefit has been now extended upto 31.08.2023. 4. This writ petition is therefore disposed of by directing the petitioner to work out the remedy in terms of the above m .....

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