TMI Blog2023 (10) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... ds that the government has issued Notification No.03/2023~Central Tax dated 31.03.2023 and has extended the time up to 30.06.2023, but the extension is granted to taxpayers granting time on or before 31.12.2022. Unfortunately, the petitioner's cancellation was on 11.05.2023, had it been prior to 31.12.2022 then the petitioner would have come within the time prescribed under the said notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cancellation of Registration under the GST Act bearing GSTIN/UIN: 33AOHPM2353K2ZW. within such time as may be directed by this Court. 2. Heard Mr.A.Satheesh Murugan, the Learned counsel appearing for the petitioner and Mr.A.K.Manikkam, the Learned Special Government Pleader appearing for the respondent. With their consent, the writ petition is taken up for final disposal at the admissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No.03/2023~Central Tax dated 31.03.2023 and has extended the time up to 30.06.2023, but the extension is granted to taxpayers granting time on or before 31.12.2022. The petitioner's cancellation is on 11.05.2023, hence the benefits of the said notification could not be availed by the petitioner. If the cancellation is set aside and the GST is revoked the petitioner is willing to pay t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive attended the personal hearing and made a written or verbal submissions . 6. After hearing the rival submissions, this Court has given its anxious consideration. It is seen from the records that the government has issued Notification No.03/2023~Central Tax dated 31.03.2023 and has extended the time up to 30.06.2023, but the extension is granted to taxpayers granting time on or before 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
