https://www.taxtmi.com/highlights?id=70080 Cancellation of GST registration of petitioner - appeal rejected as time barred under section 107(1) and (4) of the CGST Act - scope of the beneficial notification dated 30-3-2023 - since the provision is beneficial in nature and appears to ameliorate the difficulty faced by such registered persons whose GST registration stood cancelled, the writ petition is disposed of with a direction to the petitioner to approach the proper officer with an application for revocation of cancellation of registration by 30th June 2023 - HC en-us Thu, 01 Jun 2023 08:08:17 +0530 Thu, 01 Jun 2023 23:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70080 Cancellation of GST registration of petitioner - appeal rejected as time barred under section 107(1) and (4) of the CGST Act - scope of the beneficial notification dated 30-3-2023 - since the provision is beneficial in nature and appears to ameliorate the difficulty faced by such registered persons whose GST registration stood cancelled, the writ petition is disposed of with a direction to the petitioner to approach the proper officer with an application for revocation of cancellation of registration by 30th June 2023 - HC Highlights GST Thu, 01 Jun 2023 08:08:17 +0530 https://www.taxtmi.com/highlights?id=70080