https://www.taxtmi.com/caselaws?id=444059 A beneficial GST time-extension notification was applied to restore a cancelled registration where the taxpayer's default and the cancellation order fell within the notification's intended coverage. The cancellation had proceeded on the basis of an alleged failure to reply within time, but the record showed that the cancellation occurred after the period contemplated by Notification No. 03/2023-Central Tax dated 31.03.2023. The Madras HC treated the petitioner as covered by that extended period and followed the earlier decision on revival of cancelled GST registration. The cancellation was therefore interfered with, and registration was directed to be restored subject to consequential compliance by the petitioner. en-us Fri, 15 Sep 2023 00:00:00 +0530 Tue, 20 Jan 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444059 A beneficial GST time-extension notification was applied to restore a cancelled registration where the taxpayer's default and the cancellation order fell within the notification's intended coverage. The cancellation had proceeded on the basis of an alleged failure to reply within time, but the record showed that the cancellation occurred after the period contemplated by Notification No. 03/2023-Central Tax dated 31.03.2023. The Madras HC treated the petitioner as covered by that extended period and followed the earlier decision on revival of cancelled GST registration. The cancellation was therefore interfered with, and registration was directed to be restored subject to consequential compliance by the petitioner. Case-Laws GST Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444059