Case Law Details
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 notification No. 3/2023 dated 31.3.2023.
In the aforesaid view, the petitioner is permitted to make application to the competent authority seeking the benefit of Notification No. 3/2023 dated 31.3.2023. As and when such an application is made, the competent authority shall deal with the same and give the benefit of this notification to the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
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