Registration verification: fresh GST applications may be rejected where cancelled registration remains unrevoked and disqualifying conditions persist. Proper officers must exercise caution when processing fresh registration applications filed on the same PAN where an earlier registration exists or was cancelled; failure to apply for revocation while disqualifying conditions continue shall be treated as a deficiency. Officers should scrutinise FORM GST REG 01 entries, compare applicant details with cancelled registrations via the common portal, and, if unsatisfied with explanations or documents, consider rejection of the fresh registration on the ground of deficiency.
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: fresh GST applications may be rejected where cancelled registration remains unrevoked and disqualifying conditions persist.
Proper officers must exercise caution when processing fresh registration applications filed on the same PAN where an earlier registration exists or was cancelled; failure to apply for revocation while disqualifying conditions continue shall be treated as a deficiency. Officers should scrutinise FORM GST REG 01 entries, compare applicant details with cancelled registrations via the common portal, and, if unsatisfied with explanations or documents, consider rejection of the fresh registration on the ground of deficiency.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
