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TMI Blog2023 (4) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute, holding that no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. As the Notification would indisputably apply to the facts of this case, the petitioner may approach the competent authority to avail the benefit of the Notification and seek revocation of the cancellation of registration - If the petitioner approaches the competent authority in light of the Notification dated 31.03.2023, the authority will take appropriate decision without booking any delay. Petition disposed off. - HONOURABLE MR. JUSTICE N.V. ANJARIA AND HONOURABLE MR. JUSTICE DEVAN M. DESAI Appearance: For the Petitioner(s) No. 1,2 : Kuntal A Parikh (7757) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ix months and that the tax payer has not responded by filing such returns. 4. In course of the hearing, learned advocate for the petitioner invited attention of this Court to the details figuring in the tabular form (page 41 of the compilation of the petition) which shows, according to the petitioner, that the returns were filed prior to the cancellation. It was submitted that after cancellation, in view of the cancellation, returns could not be filed. It was submitted that however, after cancellation of the registration, in absence of registration number, the returns could not be filed. 5. In response to the grievance of the petitioner regarding cancellation of the registration on the ground of non-filing of the returns of income, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. Explanation : For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under Sub-section (1) of section 30 of the said Act. [F. No. CBIC-20013/1/2023-GST] ALOK KUMAR, Director 5.2 Cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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