https://www.taxtmi.com/caselaws?id=456822 GST registration cancellation may be relieved under an extended amnesty scheme for revocation where the registrant falls within the notified period and complies with the prescribed conditions. The article notes that the original revocation scheme under Notification No. 03/2023-Central Tax was extended up to 31.08.2023 by Notification No. 23/2023-Central Tax, and that delay or the availability of an appellate remedy under Section 107 was not treated as a sufficient basis to deny the benefit on the facts discussed. Relief was therefore available in line with the conditions indicated in Tvl. Suguna Cutpiece Centre. en-us Mon, 29 Apr 2024 00:00:00 +0530 Mon, 28 Apr 2025 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456822 GST registration cancellation may be relieved under an extended amnesty scheme for revocation where the registrant falls within the notified period and complies with the prescribed conditions. The article notes that the original revocation scheme under Notification No. 03/2023-Central Tax was extended up to 31.08.2023 by Notification No. 23/2023-Central Tax, and that delay or the availability of an appellate remedy under Section 107 was not treated as a sufficient basis to deny the benefit on the facts discussed. Relief was therefore available in line with the conditions indicated in Tvl. Suguna Cutpiece Centre. Case-Laws GST Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456822