2024 (4) TMI 1167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Petitioner : Mr. B. Rooban For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents. 2. In this Writ Petition, the petitioner has challenged the cancellation of GST Registration of the petitioner on 11.07.2023. 3. The learned counsel for the petitioner would rely on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mit that in paragraph 6 of the decision of the Principal Bench of this Court in the case of M/s. Active Pest Control referred to supra, the Court has answered the issue in favour of the petitioner therein and therefore, since the case of the petitioner herein is no different from the said case, the same may be followed in this case also. 6. The learned Government Advocate for the respondents wo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 24.07.2023. Paragraph 6 of the said order dated 24.07.2023 in the case of M/s. Active Pest Control referred to supra reads as under:- "6. The above Scheme has been now extended up to 31.08.2023 vide Notification No. 23/2023 - Central Tax, dated 17.07.2023. Although the above scheme applies to those whose registrations were cancelled before 31.12.2022, the intention of the Government is ....