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Verification of applications for new GST registration may be rejected if earlier cancelled registration remains unrevoked. Proper officers must verify if applicants seeking new registration on the same PAN have earlier cancelled registrations and whether revocation of cancellation was filed; non-filing and continuance of statutory violations constitute a deficiency and may justify rejection of the fresh registration application.
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.
Verification of applications for new GST registration may be rejected if earlier cancelled registration remains unrevoked.
Proper officers must verify if applicants seeking new registration on the same PAN have earlier cancelled registrations and whether revocation of cancellation was filed; non-filing and continuance of statutory violations constitute a deficiency and may justify rejection of the fresh registration application.
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