ORDER : 1. The petitioner is aggrieved by the cancellation of GST registration vide one of the impugned orders dated 13.08.2019 [Annexure-C]. The petitioner's appeal as against this order is rejected admittedly on the ground of delay. Currently, Notification dated 31.03.2023 is issued enabling those whose registration is cancelled on or before 31.12.2022 under the provisions of Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 [CGST Act] to file an application for revocation of cancellation. The conditions stipulated to avail the benefit of this scheme are that the cancellation must be under the aforesaid provisions on or before 31.12.2022, and that the concerned should have failed to apply for revocation of cancellation within the time frame, and these are in addition to the other conditions. 2. Sri Karthik Shankarappa, the learned counsel for the petitioner, and Sri Jeevan J. Neeralgi, the learned counsel for the respondents, are heard as to why this petition must not be disposed of in the light of the Notification dated 31.03.2023. The learned counsel for the petitioner submits that the petitioner's application for revocation in terms of the Notification dated 31.03.2023 may not be entertained because a similar benefit was extended vide its Notification dated 25.06.2020 for the period up to 13.08.2019. 3. This Court must opine that, on reading of the Notification dated 31.03.2023, the apprehension is not well founded because insofar as the period contemplated, the Notification reads that all those whose registration is cancelled on or before 31.12.2022 may apply subject to certain conditions, including the conditions first mentioned. The petitioner must first submit an application as contemplated under the aforesaid Notification, and the concerned must offer reasons to justify rejection of the application, even if it could be rejected. 4. Therefore, the petition stands disposed of reserving liberty to the petitioner to file application in terms of the Notification dated 31.03.2023.