2023 (9) TMI 503

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Pleader ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned order dated 15.02.2023 in Form GST REG - 19, cancelling the registration of the petitioner with retrospective effect from 30.11.2022. The Government of India has issued Notification No.3/2023 - Central Tax bearing reference G.S.R 246(E) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e this Court yesterday. The benefit of Notification No.03/2023 - Central Tax bearing reference G.S.R.246(E) dated 31.03.2023, as extended by Notification No.23/2023 - Central Tax dated 17.07.2023 was conferred to an assessees/registrants was cancelled prior to 31.12.2022. I find no reason to differ. The benefit which has been conferred under Notification No.03/23 - Central Tax bearing reference G.....