Registration verification: new applications may be rejected when earlier cancellation conditions persist and revocation has not been sought Proper officers must scrutinise fresh registration applications on the same PAN by comparing present application details with earlier registrations via the common portal; failure to apply for revocation of cancellation, when the conditions for cancellation under the OGST Act persist, is a deficiency and may justify rejection of the fresh registration under rule 9 of the OGST Rules if satisfactory explanation or documents are not furnished.
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: new applications may be rejected when earlier cancellation conditions persist and revocation has not been sought
Proper officers must scrutinise fresh registration applications on the same PAN by comparing present application details with earlier registrations via the common portal; failure to apply for revocation of cancellation, when the conditions for cancellation under the OGST Act persist, is a deficiency and may justify rejection of the fresh registration under rule 9 of the OGST Rules if satisfactory explanation or documents are not furnished.
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