2024 (12) TMI 1498

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....etitioner/s : Mr.Dinesh Choudhary, Advocate Ms. Madhumala Kumari, Advocate For the Respondent/s : Mr.Dr. K.N. Singh (ASG) Mr. Anshuman Singh Sr. SC, CGST&CX Mr. Devansh Shankar Singh JC to ASG Mr. Shivaditya Dhari Sinha, Advocate. ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner is before this Court challenging the order of cancellation of registration dated 30.12.2022 at A....

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....reason of the limitation period 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....