2023 (10) TMI 1074

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....: Mr.B.Raveendran For the Respondent : Mr.Rajnish Pathiyil Senior Standing Counsel ORDER Mr.Rajnish Pathiyil, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. This Writ Petition is being disposed at the time of admission after hearing the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 3. The petitioner has c....

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....er hand would submit that there was an Amnetsy Scheme in force with effect from 31.03.2023 up to 30.06.2023 vide Notification No.3/23-Central Tax (CT). As per the aforesaid Amnesty Scheme, all those registrants/dealers, whose registrations has been cancelled prior to 31.12.2022 were entitled to revive their cancellation of registrations subject to the conditions therein. 8. The petitioner has f....

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....issed. 11. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 12. The issue arising out the cancellation of registration was considered in detail by this Court in Tvl.Suguna Cut Piece Centre Vs. Appellate Deputy Commissioner (2022) 99 GSTR 386, wherein, this Court had concluded that no useful purpose ....