9911796707
TMI Blog2024 (4) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... /2023-Central Tax, dated 17.07.2023 - amnesty scheme granted in N/N. 03/2023-Central Tax, dated 31.03.2023 - HELD THAT:- It is noticed that even after issuance of N/N. 23/2023-Central Tax, dated 17.07.2023, the benefit has been extended to the petitioner in the case of M/S. ACTIVE PEST CONTROL, REP BY ITS PROPRIETOR, MR. R. SHANTHAKUMAR VERSUS THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents. 2. In this Writ Petition, the petitioner has challenged the cancellation of GST Registration of the petitioner on 11.07.2023. 3. The learned counsel for the petitioner would rely on the decision of the Principal Bench of this Court in the case of Tvl. Suguna Cutpiece Centre Vs. The Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rol referred to supra, the Court has answered the issue in favour of the petitioner therein and therefore, since the case of the petitioner herein is no different from the said case, the same may be followed in this case also. 6. The learned Government Advocate for the respondents would submit that this Writ Petition is belated and is therefore liable to be dismissed in the light of the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reads as under:- 6. The above Scheme has been now extended up to 31.08.2023 vide Notification No. 23/2023 Central Tax, dated 17.07.2023. Although the above scheme applies to those whose registrations were cancelled before 31.12.2022, the intention of the Government is to allow the registrants, whose registration have been revoked to revive their registration to carry on the business. 8. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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