Revocation of registration: delegation grants Assistant Commissioners authority to revoke or reject GST registration revocation applications. The Commissioner amends Schedule A to assign functions under section 30: authority to revoke a cancelled registration certificate (section 30(1)) and authority to revoke a cancelled registration certificate or reject an application for revocation (section 30(2)), and designates the Assistant Commissioner, State Tax Officer as the proper officer to exercise those functions.
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Provisions expressly mentioned in the judgment/order text.
Revocation of registration: delegation grants Assistant Commissioners authority to revoke or reject GST registration revocation applications.
The Commissioner amends Schedule A to assign functions under section 30: authority to revoke a cancelled registration certificate (section 30(1)) and authority to revoke a cancelled registration certificate or reject an application for revocation (section 30(2)), and designates the Assistant Commissioner, State Tax Officer as the proper officer to exercise those functions.
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