2023 (4) TMI 703

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Parikh (7757)   For the Respondent(s) No. 1,2,3 ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Kuntal Parikh for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna upon service of copy of the petition in advance. 2. What is prayed in this petition is to set aside the order dated 10.09.2022 whereby the registration of the pet....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er of cancellation of registration dated 10.09.2022 was passed. 3.2 When the text of the order dated 10.09.2022(Annexure-A) is noticed, the ground of Section 39 of the Act appears to have been dropped. The cancellation is ordered on the ground that the tax payer has not filed GST returns for more than six months and that the tax payer has not responded by filing such returns. 4. In course of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tax Act, 2017. 5.1 The notification reads as under, NOTIFICATION New Delhi, the 31st March, 2023 No. 03/2023-CENTRAL TAX G.S.R. 246(E)-In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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. Explanation: For the purposes of this notification, the person who has failed to apply for revocation o....