https://www.taxtmi.com/caselaws?id=438477 The HC disposed of a writ petition challenging GST registration cancellation after the petitioner's appeal was rejected as time-barred under Section 107(1) and (4) of CGST Act. The court noted that a beneficial notification dated 31.03.2023 provided a window for registered persons whose registrations were cancelled for non-compliance with Section 29(2)(b) and (c) to apply for revocation until 30th June 2023. The court directed the petitioner to approach the proper officer with a revocation application within the specified timeframe after complying with prescribed conditions including filing due returns and paying outstanding amounts. en-us Mon, 24 Apr 2023 00:00:00 +0530 Thu, 17 Apr 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438477 The HC disposed of a writ petition challenging GST registration cancellation after the petitioner's appeal was rejected as time-barred under Section 107(1) and (4) of CGST Act. The court noted that a beneficial notification dated 31.03.2023 provided a window for registered persons whose registrations were cancelled for non-compliance with Section 29(2)(b) and (c) to apply for revocation until 30th June 2023. The court directed the petitioner to approach the proper officer with a revocation application within the specified timeframe after complying with prescribed conditions including filing due returns and paying outstanding amounts. Case-Laws GST Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438477