2023 (4) TMI 588

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....rumoorthy Senior Panel Counsel ORDER Mr. Gurumoorthy, learned Senior Panel Counsel accepts notice for the respondents and is armed with instructions to enable a final disposal of the matter at this juncture. 2.The petitioner challenges an order dated 14.09.2022 cancelling the registration under the provisions of the Central Goods and Services Tax Act, 2017 (in short 'Act'). The pe....

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.... granting a scheme of Amnesty for all assessees in whose cases registration were cancelled prior to 31.12.2022. Circular No.3/2023 reads as follows: 'NOTIFICATION NO. 83/2023-CENTRAL TAX New Delhi, dated the 31st March, 2023 GSR.....(E).-In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred ....

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.... the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns; (c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. ....