Assessee directed to approach the Revenue Department to avail the benefit of special procedure for revocation of cancelled GST registration

Assessee directed to approach the Revenue Department to avail the benefit of special procedure for revocation of cancelled GST registration https://www.taxtmi.com/article/detailed?id=11446 The High Court observed that Notification No. 03/2023-Central Tax establishes a special procedure permitting persons whose GST registrations were cancelled for non-filing of returns to apply for revocation of cancellation beyond the ordinary statutory time limits, directed the petitioner to approach the Revenue Department to invoke the notification, and required the department to decide any revocation application without delay; the revocation mechanism remains subject to the CGST Act's prescribed conditions and extensions by competent officers. en-us Wed, 31 May 2023 17:51:12 +0530 Wed, 31 May 2023 17:51:12 +0530 TaxTMI RSS Generator Assessee directed to approach the Revenue Department to avail the benefit of special procedure for revocation of cancelled GST registration https://www.taxtmi.com/article/detailed?id=11446 The High Court observed that Notification No. 03/2023-Central Tax establishes a special procedure permitting persons whose GST registrations were cancelled for non-filing of returns to apply for revocation of cancellation beyond the ordinary statutory time limits, directed the petitioner to approach the Revenue Department to invoke the notification, and required the department to decide any revocation application without delay; the revocation mechanism remains subject to the CGST Act's prescribed conditions and extensions by competent officers. Articles Goods and Services Tax - GST Wed, 31 May 2023 17:51:12 +0530 https://www.taxtmi.com/article/detailed?id=11446