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2023 (9) TMI 226

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..... , on reading of the Notification dated 31.03.2023, the apprehension is not well founded because insofar as the period contemplated, the Notification reads that all those whose registration is cancelled on or before 31.12.2022 may apply subject to certain conditions, including the conditions first mentioned. The petitioner must first submit an application as contemplated under the aforesaid Notific .....

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..... of Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 [CGST Act] to file an application for revocation of cancellation. The conditions stipulated to avail the benefit of this scheme are that the cancellation must be under the aforesaid provisions on or before 31.12.2022, and that the concerned should have failed to apply for revocation of cancellation within the time frame, .....

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..... is cancelled on or before 31.12.2022 may apply subject to certain conditions, including the conditions first mentioned. The petitioner must first submit an application as contemplated under the aforesaid Notification, and the concerned must offer reasons to justify rejection of the application, even if it could be rejected. Therefore, the petition stands disposed of reserving liberty to the pe .....

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