2024 (12) TMI 1498

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.... SARTHY Appearance : For the Petitioner/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 cancellati....

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....nnot seek to avail the appellate remedy for 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 permitte....