Extension of time limit for application for revocation of cancellation of GST registration granted

GMR Enterprises Vs Commercial Tax Officer (Madras High Court) Madras High Court provided benefit of notification no. 03/2023-Central Tax dated 31.03.2023 granting extension of time limit for application for revocation of cancellation of registration even if registration was cancelled on 11.05.2023. Accordingly, directed to restore GST registration. Facts- The petitioner is doing business and voluntarily registered under GST. The petitioner has filed returns, but due to financial crises they could not follow the filing of returns. The petitioner came to know that his registration was cancelled...