2023 (9) TMI 503

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.... : Mr C.Harsharaj Additional Government 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 - ....

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....ll be available in such cases." 3. A similar case came up before 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 confer....