https://www.taxtmi.com/caselaws?id=436836 The Jharkhand HC disposed of a writ petition challenging GST registration cancellation after the Appellate Authority upheld the cancellation for non-compliance with Section 29(2)(b)(c) of CGST Act. The petitioner's appeal was time-barred under Section 107. However, the court noted CBIC Notification No. 3/2023 dated 31.03.2023 provided a beneficial window allowing cancelled registrants to apply for revocation by 30th June 2023, subject to filing due returns and paying outstanding amounts. The court directed the petitioner to approach the proper officer for revocation under this notification. en-us Mon, 03 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436836 The Jharkhand HC disposed of a writ petition challenging GST registration cancellation after the Appellate Authority upheld the cancellation for non-compliance with Section 29(2)(b)(c) of CGST Act. The petitioner's appeal was time-barred under Section 107. However, the court noted CBIC Notification No. 3/2023 dated 31.03.2023 provided a beneficial window allowing cancelled registrants to apply for revocation by 30th June 2023, subject to filing due returns and paying outstanding amounts. The court directed the petitioner to approach the proper officer for revocation under this notification. Case-Laws GST Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436836