9911796707
TMI Blog2023 (11) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 107 of the TNGST Act, 2017 against the order cancelling the petitioner's GST registration - appeal rejected by the second respondent on the ground of limitation as the appeal was admittedly beyond the condonable period of limitation under Section 107 of the TNGST Act, 2017 - HELD THAT:- The petitioner has filed the Appeal on 23.05.2023, when, the amnesty scheme under Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 12.06.2023 rejecting the petitioner's appeal filed under Section 107 of the TNGST Act, 2017 against the order dated 02.01.2023 cancelling the petitioner's GST registration which was obtained by the petitioner on 04.01.2020. The aforesaid order cancelling the registration on 02.01.2023 preceded a Show Cause Notice dated 08.11.2022, wherein, it has been stated that the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023-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 effect within a weeks time of payment in the portal. 4. The learned Additional Government Pleader for the respondents on the other hand would submits that the amnesty schem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. 8. The petitioner has filed the Appeal on 23.05.2023, when, the amnesty scheme under Notification No.25/2023 Central Tax dated 17.07.2023 was still in force. Considering the above, Court is inclined to direct the second respondent to dispose of the appeal in the light of the amnesty Scheme. It is made clear that the petitioner shall however comply with the other conditions of the Scheme and al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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