Cancellation of registration across GST Acts: cancellation under one Act results in cancellation under the other for unified effect. Cancellation of a taxpayer's registration under one GST Act is deemed to be cancellation under the corresponding other GST Act, producing a cross effect that aligns registration status and regulatory consequences across both central and state GST regimes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cancellation of registration across GST Acts: cancellation under one Act results in cancellation under the other for unified effect.
Cancellation of a taxpayer's registration under one GST Act is deemed to be cancellation under the corresponding other GST Act, producing a cross effect that aligns registration status and regulatory consequences across both central and state GST regimes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.