2023 (8) TMI 1350

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....n'ble Mr.Justice C.Saravanan For the Petitioner : Mr.D.Gopinathan For the Respondents : Mr.C.Harsharaj Additional Government Pleader ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondents. 2. The petitioner's GST registration was canncelled in Form GST REG-19 on 04.02.2023 on account of failure on the part of the petitioner to remit....

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.... a reprieve. The following proceedure was prescribed under the scheme: "a. the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023; b. the application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in ....

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.... 6. The above Scheme has been now extended up to 31.08.2023 vide Notification No.23/2023 - Central Tax, dated 17.07.2023. Although the above scheme applies to those whose registrations were cancelled before 31.12.2022, the intention of the Government is to allow the registrants, whose registration have been revoked to revive their registration to carry on the business. 7. Considering the fact ....