Registration verification: failure to seek revocation after cancellation may justify rejection of new GST registration. Proper officers must verify fresh registration applications against earlier registrations on the same PAN via the common portal, comparing FORM GST REG-01 data and proprietor/partner/director details. If an earlier registration was cancelled for reasons under clauses (b) and (c) of sub section (2) of section 29 and the applicant has not sought revocation while those conditions continue, that omission constitutes a deficiency and may warrant rejection of the new registration under sub rule (2) read with sub rule (4) of rule 9 of the GGST Rules.
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.
Registration verification: failure to seek revocation after cancellation may justify rejection of new GST registration.
Proper officers must verify fresh registration applications against earlier registrations on the same PAN via the common portal, comparing FORM GST REG-01 data and proprietor/partner/director details. If an earlier registration was cancelled for reasons under clauses (b) and (c) of sub section (2) of section 29 and the applicant has not sought revocation while those conditions continue, that omission constitutes a deficiency and may warrant rejection of the new registration under sub rule (2) read with sub rule (4) of rule 9 of the GGST Rules.
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