2023 (5) TMI 41

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..... 1 MS SHRUTI DHRUVE, AGP FOR THE RESPONDENT(S) NO. 1,2,3 ORDER ( PER : HONOURABLE MR. JUSTICE DEVAN M. DESAI ) Heard learned advocate Mr. Kuntal A. Parikh for the petitioner and learned Assistant Government Ms. Shruti Dhruve for the respondents. 2. By way of this petition, the petitioner has sought reliefs for quashing and setting aside the order dated 31.3.2022 cancelling registra....

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....an composition tax payer has not filed Returns for a continuous period of six months." 3.1. It is further submitted that vide order dated 21.3.2022 the respondent authority cancelled the registration by passing the order. The said order came to be challenged by the petitioner by filing an appeal under Section 107 of the Gujarat Goods and Services Tax Act, 2017. The said appeal came to be dismis....

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....ION 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 registered person, whose registration has been cancelled....

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....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 of cancellation of registration within the time period sp....