Registration verification: officers may reject fresh GST applications when prior cancellations persist without revocation filed. Proper officers must scrutinise fresh registration applications where a taxpayer has an existing or previously cancelled registration on the same PAN; continued non-compliance and failure to apply for revocation will be treated as a deficiency in the application and may justify rejection. Officers should compare portal records, review FORM GST REG-01 entries and personnel details, and require convincing justification or documentation addressing prior cancellations and ongoing statutory breaches before granting new registration.
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 prior cancellations persist without revocation filed.
Proper officers must scrutinise fresh registration applications where a taxpayer has an existing or previously cancelled registration on the same PAN; continued non-compliance and failure to apply for revocation will be treated as a deficiency in the application and may justify rejection. Officers should compare portal records, review FORM GST REG-01 entries and personnel details, and require convincing justification or documentation addressing prior cancellations and ongoing statutory breaches before granting new registration.
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