GST Registration cancellation: HC allows petitioner to apply for revocation

Allyssum Infra Vs Union of India (Gujarat High Court) It was pointed out by learned advocates that the competent authority under the Goods and Services Tax Act, 2017 have issued notification No. 3/2023 dated 31.3.2023. It is contemplated in the said notification that on conditions being fulfilled, the cancellation of GST registration effected on the ground of non-filling of the GST returns, could be revoked. Notification No. 3/2023 dated 31.3.2023 stands to the benefit of the petitioners. It was submitted on behalf of the petitioners that the petitioners’ case fall within the compass of noti...