ALLYSSUM INFRA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Mr. Abhay Desai for the petitioners and learned advocate Ms. Hetvi Sancheti for the respondents-department.

(2.) The petitioner, which is a partnership firm engaged in the business of real estate projects, has challenged in this petition order of cancellation of its Goods and Services Tax Registration. The Goods and Services Tax registration of petitioner came to be cancelled on the ground that the petitioner did not file Goods and Service Tax returns.

(3.) When the petition came up for consideration, 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 dtd. 31/3/2023. It is contemplated in the said notification that on conditions being fulfilled, the cancellation of registration effected on the ground of non-filling of the GST returns, could be revoked.