Restoration of registration: zone-wise verification and certification enable reinstatement after payment of due tax and penalties. Restoration is allowed for dealers cancelled for nil turnover or non-filing where verification shows the dealer is functioning, PAN and identity are verified, premises and firm constitution remain unchanged, and all due tax and penalties for non-filing are paid. VATO must conduct field inspection and telephonic enquiries, and the Zonal Officer must certify the dealer's genuineness; lists recommended by Addl./Jt. Commissioner are forwarded to the Commissioner through Policy Branch under the DVAT Act procedural provision for restoration.
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.
Restoration of registration: zone-wise verification and certification enable reinstatement after payment of due tax and penalties.
Restoration is allowed for dealers cancelled for nil turnover or non-filing where verification shows the dealer is functioning, PAN and identity are verified, premises and firm constitution remain unchanged, and all due tax and penalties for non-filing are paid. VATO must conduct field inspection and telephonic enquiries, and the Zonal Officer must certify the dealer's genuineness; lists recommended by Addl./Jt. Commissioner are forwarded to the Commissioner through Policy Branch under the DVAT Act procedural provision for restoration.
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