9911796707
TMI Blog2023 (8) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... Government had itself recognised the difficulties of assessees and had given a amensty scheme vide Notification No.03/2023 - Central Tax dated 31.03.2023. By virtue of the aforesaid scheme, assessee's registration whose registrations were cancelled before 31.12.2022 given a reprieve. As per the explanation of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal under Section 107 of the GST Act expired and for filing application for revocation of cancellation under Section 30 of the aforesaid Act. 4. This Court had earlier passed a detailed order in the case of Suguna Cutpiece Centre Vs. The Appellate Joint Commissioner of GST (ST) (GST) and another in W.P.No.25048 of 2021 batch etc., dated 31.01.2022 whereby registrations were directed to be restored back. The Government had itself recognised the difficulties of assessees and had given a amensty scheme vide Notification No.03/2023 - Central Tax dated 31.03.2023. By virtue of the aforesaid scheme, assessee's registration whose registrations were cancelled before 31.12.2022 given a reprieve. The following proceedure was prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the business. 7. Considering the fact that the benefit of the scheme is available for those, whose registrations were cancelled before 31.12.2022, Court is of the view that the benefit of the scheme should ensure to persons like petitioner also whose registrations was cancelled after the cut-off date. 8. The Court is therefore inclined to dispose this writ petition by directing the petitioner to pay the arrears of tax together with interest before the cut off date on 31.08.2023 under Notification No.23/2023 Central Tax, dated 17.07.2023. On petitioner remitting the arrears of tax and interest amount with the respondents, the registration of the petitioner shall stands restored forthwith. Respondent shall take suitable steps to effec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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