https://www.taxtmi.com/caselaws?id=436316 Notification permits persons whose GST registration was cancelled for non-compliance under Section 29(2)(b) and (c) to apply for revocation of cancellation until 30 June 2023, provided they file returns due up to the effective cancellation date and pay tax, interest, penalty and late fee; no further extension is available. The Explanation expands coverage to include those who failed to seek revocation within Section 30 time limits and those whose appeals against cancellation were rejected as time barred. The writ petition was disposed directing the petitioner to apply for revocation by 30 June 2023 and the cancellation and appellate affirmation will not preclude consideration under the Notification. en-us Mon, 03 Apr 2023 00:00:00 +0530 Tue, 13 Jan 2026 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436316 Notification permits persons whose GST registration was cancelled for non-compliance under Section 29(2)(b) and (c) to apply for revocation of cancellation until 30 June 2023, provided they file returns due up to the effective cancellation date and pay tax, interest, penalty and late fee; no further extension is available. The Explanation expands coverage to include those who failed to seek revocation within Section 30 time limits and those whose appeals against cancellation were rejected as time barred. The writ petition was disposed directing the petitioner to apply for revocation by 30 June 2023 and the cancellation and appellate affirmation will not preclude consideration under the Notification. Case-Laws GST Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436316