2023 (4) TMI 905

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....r dated 6.1.2022 passed by the Sales/Commercial Tax Inspector, Ghatak-11, Ahmedabad. By the said order, the GST registration of the petitioner came to be cancelled. Another order prayed to be set aside by the petitioner is dated 13.2.2023, whereby the appellate authority did not entertain the appeal of the petitioner against the cancellation of the registration on the ground that the appeal was filed beyond the time limit provided under section 107(4) of the Gujarat Goods and Services Tax Act, 2017. 2.1 As far as the ground mentioned in the order of cancellation of registration is concerned, it is non-filling of GST returns. The registration came to be cancelled retrospectively with effect from 30.4.2021. The appeal there against was not e....

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....7 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration namely; (a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023; ....