Registration verification: fresh GST applications may be rejected when prior cancellation and unresolved statutory violations persist. Officers must treat failure to seek revocation of an earlier cancelled registration and the persistence of the cancellation grounds as a material deficiency in any fresh registration application; they should compare application data with prior registrations on the same PAN using the common portal and may reject applications that conceal earlier registrations or fail to justify continued statutory violations.
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 when prior cancellation and unresolved statutory violations persist.
Officers must treat failure to seek revocation of an earlier cancelled registration and the persistence of the cancellation grounds as a material deficiency in any fresh registration application; they should compare application data with prior registrations on the same PAN using the common portal and may reject applications that conceal earlier registrations or fail to justify continued statutory violations.
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