https://www.taxtmi.com/caselaws?id=440258 A cancelled GST registration was held capable of restoration where Notification No. 03/2023-Central Tax dated 31.03.2023 extended the relevant time limit and that extension could be applied beneficially on the facts. The cancellation had occurred on 12.01.2023, but the extended period was treated as available for revocation or restoration in light of an earlier decision on similar cancellation and revocation issues. The petitioner was therefore found entitled to the benefit of the extended time limit and consequent restoration of the registration. en-us Fri, 07 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440258 A cancelled GST registration was held capable of restoration where Notification No. 03/2023-Central Tax dated 31.03.2023 extended the relevant time limit and that extension could be applied beneficially on the facts. The cancellation had occurred on 12.01.2023, but the extended period was treated as available for revocation or restoration in light of an earlier decision on similar cancellation and revocation issues. The petitioner was therefore found entitled to the benefit of the extended time limit and consequent restoration of the registration. Case-Laws GST Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440258