Registration verification: fresh GST applications may be rejected if prior cancelled registrations and unresolved violations persist. Proper officers must scrutinise fresh GST registration applications where an earlier registration on the same PAN was cancelled for noncompliance under section 29(2)(b) and (c); failure to apply for revocation and continuance of disqualifying conditions is a deficiency under rule 9 permitting rejection. Officers must compare present application fields in FORM GST REG 01 with portal records of earlier registrations, verify details of proprietors/partners/directors against cancelled registrations to detect suppression, and require satisfactory justification before admitting a 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: fresh GST applications may be rejected if prior cancelled registrations and unresolved violations persist.
Proper officers must scrutinise fresh GST registration applications where an earlier registration on the same PAN was cancelled for noncompliance under section 29(2)(b) and (c); failure to apply for revocation and continuance of disqualifying conditions is a deficiency under rule 9 permitting rejection. Officers must compare present application fields in FORM GST REG 01 with portal records of earlier registrations, verify details of proprietors/partners/directors against cancelled registrations to detect suppression, and require satisfactory justification before admitting a new registration.
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