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SHARRETH VASUDEVAN INDIRADEVI vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
K.chandrasekaran
Res. Counsel
C.harsharaj

Petitioner / Applicant

SHARRETH VASUDEVAN INDIRADEVI
Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Aug 9, 2023
Order No.

W.P.No. 23299 of 2023 And W.M.P.Nos. 22838 and 22840 of 2023

Citation

2023(8) TAXREPLY 7894
Original Order
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ORDER

ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned order dated 15.02.2023 in Form GST REG – 19, cancelling the registration of the petitioner with retrospective effect from 30.11.2022. The Government of India has issued Notification No.3/2023 - Central Tax bearing reference G.S.R 246(E) dated 31.03.2023, wherein, benefits have been conferred to those registrants/assessee, whose registrations were cancelled before 31.12.2022, subject to the following conditions that: “a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023. b) the application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late f....

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