2023 (4) TMI 1123

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.... Desai (12861)   For the Respondent(s) No. 4 : Government Pleader   For the Respondent (s) No. 1,3,5,6 : Ms Hetvi H Sancheti (5618)   For the Respondent(s) No. 2 : Notice Served By DS   ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Abhay Desai for the petitioners and learned advocate Ms. Hetvi Sancheti for the respondents-dep....

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....ound of non-filling of the GST returns, could be revoked. 4. The said notification stands to the benefit of the petitioners. It was submitted on behalf of the petitioners that the petitioners' case fall within the compass of the said notification. 5. In the aforesaid view, the petitioner is permitted to make application to the competent authority seeking the benefit of the aforesaid resoluti....