Registration verification: officers may reject fresh GST applications when earlier cancelled registrations remain unrevoked and violations persist. Proper officers must scrutinise fresh GST registration applications where an earlier registration on the same PAN was cancelled for non-compliance; concealment of material information or failure to apply for revocation when disqualifying conditions under section 29(2)(b) and (c) persist constitutes a deficiency under rule 9 and may warrant rejection. Officers should verify prior registration status and applicant particulars via the common portal and reject applications if explanations or documents are unsatisfactory and disqualifying conditions remain.
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: officers may reject fresh GST applications when earlier cancelled registrations remain unrevoked and violations persist.
Proper officers must scrutinise fresh GST registration applications where an earlier registration on the same PAN was cancelled for non-compliance; concealment of material information or failure to apply for revocation when disqualifying conditions under section 29(2)(b) and (c) persist constitutes a deficiency under rule 9 and may warrant rejection. Officers should verify prior registration status and applicant particulars via the common portal and reject applications if explanations or documents are unsatisfactory and disqualifying conditions remain.
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