Registration verification may lead to rejection where prior cancellation was not revoked and disqualifying conditions persist. Proper officers must scrutinise fresh GST registration applications where an existing registration on the same PAN exists or prior registration was cancelled; failure to apply for revocation while disqualifying conditions under section 29(2)(b) and (c) persist is a deficiency under rule 9(2) and may justify rejection under rule 9(4). Officers should verify earlier registrations and applicant disclosures on the common portal and reject applications if explanations or documents are not satisfactory.
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 may lead to rejection where prior cancellation was not revoked and disqualifying conditions persist.
Proper officers must scrutinise fresh GST registration applications where an existing registration on the same PAN exists or prior registration was cancelled; failure to apply for revocation while disqualifying conditions under section 29(2)(b) and (c) persist is a deficiency under rule 9(2) and may justify rejection under rule 9(4). Officers should verify earlier registrations and applicant disclosures on the common portal and reject applications if explanations or documents are not satisfactory.
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