TMI Blog2023 (10) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... o revoke the cancellation of registration - HELD THAT:- The issue arising out the cancellation of registration was considered in detail by this Court in Tvl.Suguna Cut Piece Centre Vs. Appellate Deputy Commissioner [ 2022 (2) TMI 933 - MADRAS HIGH COURT] , wherein, this Court had concluded that no useful purpose will be served by keeping the dealers/assessees outside the bounds of GST Act as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent : Mr.Rajnish Pathiyil Senior Standing Counsel ORDER Mr.Rajnish Pathiyil, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. This Writ Petition is being disposed at the time of admission after hearing the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 3. The petitioner has challenged the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was an Amnetsy Scheme in force with effect from 31.03.2023 up to 30.06.2023 vide Notification No.3/23-Central Tax (CT). As per the aforesaid Amnesty Scheme, all those registrants/dealers, whose registrations has been cancelled prior to 31.12.2022 were entitled to revive their cancellation of registrations subject to the conditions therein. 8. The petitioner has failed to take the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 12. The issue arising out the cancellation of registration was considered in detail by this Court in Tvl.Suguna Cut Piece Centre Vs. Appellate Deputy Commissioner (2022) 99 GSTR 386, wherein, this Court had concluded that no useful purpose will be served by keepi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atorium for a period of six months on the petitioner from discharging any part of tax liability from its Input Tax Credit (ITC) and from its Electronic Credit Ledger. The petitioner shall discharge its tax liability only out of the amounts it may credit in its Electronic Credit Ledger. In other words, the Electronic Credit Ledger shall be frozen for a period of six months from the date of revival ..... X X X X Extracts X X X X X X X X Extracts X X X X
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