2024 (10) TMI 959

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Petitioner: Mr.Shailesh Anand, Advocate For the Respondent: Mr.Vikas Kumar, SC-11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is before this Court challenging the cancellation of registration dated 19.08.2022 at Annexure-P/2, before which show-cause notice was issued on 14.07.2022, which was replied to. The show-cause notice is not produced in the writ petition n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....having expired long prior. 4. Section 30 of the GST Act also provides for an application for revocation of cancellation within thirty days of the order. Further, the Government had come out with an Amnesty Scheme by Circular No. 3 of 2023 by which the registered dealers, whose registrations were cancelled, were permitted to restore their registration, on payment of all dues, between 31.03.2023 ....