Court Rules Petitioner Entitled to GST Registration Extension Due to Pending Consideration After Cancellation on 11.05.2023.

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....Revocation of cancellation of GST registration of petitioner - Unfortunately, the petitioner's cancellation was on 11.05.2023, had it been prior to 31.12.2022 then the petitioner would have come within the time prescribed under the said notification. But the consideration for extension was pending during that period, hence this Court is of the considered that the petitioner is entitled to the benefit. - HC....