2024 (3) TMI 160
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....STICE SENTHILKUMAR RAMAMOORTHY 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 responde....
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....of the amendment to Section 30 and Rule 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 acc....


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