2024 (3) TMI 160

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.... For the Petitioner : Mr. G. Natarajan For the Respondents : Mrs. R. Hemalatha , Sr. SC ORDER An appellate order dated 29.09.2023 rejecting the petitioner's appeal against the cancellation of its GST registration is under challenge. The petitioner was a registered person under applicable GST laws and its registration was cancelled by the first respondent under order dated 21.12.2023 wi....

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....ule 23 should be extended to the petitioner. The last contention is that the benefit of the amnesty scheme should be extended by taking into account the fact that the cancellation of registration took effect from 08.10.2022. 3. Mrs.R.Hemalatha, learned senior standing counsel, accepts notice on behalf of the respondents. She submits that no benefit should accrue to the petitioner as a result of b....